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(a) A Board of Review, consisting of three electors of the Village to be appointed by the Mayor, 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 kept a record of its transactions. Any hearing by the Board may be conducted privately and the provisions of Section 171.09 hereof with reference to the confidential character of information required to the disclosed by this chapter shall apply to such matters as may be heard before the Board on appeal.
(b) All rules and regulations and amendments or changes thereto, which are adopted by the Tax Commissioner under the authority conferred by this chapter must be approved by the Board of Review before the same become effective. The Board shall hear and pass on appeals from any ruling or decision of the Tax Commissioner and, at the request of the taxpayer or Tax Commissioner, is empowered to substitute alternate methods of allocation.
(c) Any person dissatisfied with any ruling or decision of the Tax Commissioner which is made under the authority conferred by this chapter may appeal to the Board of Review within thirty days from the announcement of such ruling or decision by the Tax Commissioner, and the Board shall, on hearing, have jurisdiction to affirm, reverse or modify any such ruling or decision, or any part thereof.
(Ord. 1421. Passed 11-11-69.)