(a) A Board of Review of five members is hereby created consisting of the City Manager, the Finance Director, the Law Director and two Kent residents not otherwise employed by the City, who shall be appointed by Council for initial terms of one year and two years respectively, and thereafter for two-year terms. Such public members shall not be adherents to the same political party; they shall be paid such per diem compensation as Council shall fix. All rules and regulations and amendments or changes thereto, which are adopted by the Commissioner of Taxation under the authority conferred by this chapter, must be approved by the Board of Review before the same become effective. After such approval, such rules, regulations, amendments and changes shall be filed with the Clerk of Council and shall be open to public inspection.
(b) Any person dissatisfied with any ruling or decision of the Commissioner of Taxation, which is made under the authority conferred by this chapter may appeal therefrom to the Board of Review within fifteen days from the announcement of such ruling or decision by the Commissioner of Taxation, and the Board of Review shall, on hearing, have jurisdiction to affirm, reverse or modify any such ruling or decision or any part thereof. Such hearing shall be scheduled within thirty days from the date of the appeal. The Board of Review's ruling must be made within fifteen days from the date of the hearing. Any person dissatisfied with any ruling or decision of the Board of Review may appeal therefrom to a court of competent jurisdiction as provided by law after the announcement of such ruling or decision.
(c) The Board of Review shall elect, from its members, a chairperson, a vice-chairperson and a secretary. A majority of the members shall constitute a quorum. Any member other than a public member may appoint a deputy to act for him or her at meetings of the Board. The Board of Review shall adopt its own procedural rules and shall keep a record of its transactions. All hearings upon appeal by the Board shall be conducted privately, unless a public hearing is requested by the taxpayer, and the provisions of Section 181.12 with reference to the confidential character of information required to be disclosed by this chapter shall apply to such matters as may be heard before the Board of Review on appeal.
(Ord. 1964-122. Passed 12-30-64.)