(a) The governing body of the City shall appoint an Income Tax Board of Review consisting of residents of the City who are not City officials or City employees.
(b) The Board shall select a Chairperson, Secretary and other officers as the Board considers necessary and shall adopt rules governing the procedure for hearings and other procedures. The rules shall be filed in the office of the City Clerk and shall be available for inspection by any interested person. A copy of the rules shall be furnished on request to any interested person.
(c) A majority of the Board members shall constitute a quorum for any action by or hearing before the Board, or for any other purpose. A member of the Board shall not act on a matter in which he or she has a financial interest other than the common public interest. A record shall be kept of the Board's transactions and proceedings. The record and any other writing prepared, owned, used in the possession of or retained by the Board in the performance of an official function shall be made available to the public in compliance with Act 442 of the Public Acts of 1976, as amended.
(d) The business which the Board may perform shall be conducted at a public hearing of the Board held in compliance with Act 267 of the Public Acts of 1976, as amended, being Sections 15.261 to 15.275 of the Michigan Compiled Laws. Public notice of the time, date and place of the hearing shall be given in the manner required by Act 267 of the Public Acts of 1976, as amended.
(Ord. 360. Passed 12-11-93.)