(a) A Board of Review, consisting of a chairman and two other individuals each to be appointed by the Mayor of the City of Lorain, approved by City Council, is hereby created. A majority of the members of the Board shall constitute a quorum. The Board shall adopt its own procedural rules and shall keep a record of its transactions. Any hearing by the Board may be conducted privately and the provisions of Section 191.12(i)(1) with reference to the confidential character of information required to be disclosed by this Ordinance may be heard before the Board on appeal.
(b) All rules and regulations and amendments or changes thereto, which are adopted by the Administrator under the authority conferred by this Ordinance, must be approved by the Board of Review before the same becomes effective. The Board shall hear and pass on appeals from any ruling or decision of the Administrator, and at the request of taxpayer or Administrator, is empowered to substitute alternate methods of allocation.
(c) Any person dissatisfied with any ruling or decision of the Administrator which is made under the authority conferred by this Ordinance may appeal therefrom to the Board of Review within thirty (30) days from the announcement of such ruling or decision by the Administrator, and the Board shall, on hearing, have jurisdiction to affirm, reverse, or modify any such ruling or decision, or any part thereof. (Ord. 152-94. Passed 12-19-94.)