The Income Tax Board of Review shall consist of three (3) members who are electors of the Municipality. The members shall be appointed or removed by the Mayor with the consent of Council. Vacancies shall be filled in the same manner. The term shall be for six (6) years staggered. The Income Tax Board of Review shall be the appeal authority from any ruling or decision of the Tax Commissioner; shall review any rules and regulations proposed by the Tax Commissioner and shall perform such other duties as are promulgated by the Municipality's income tax ordinance.