181.12 BOARD OF REVIEW.

   (a)   A Board of Review, consisting of a chairman and two other individuals to be appointed by the Mayor, subject to confirmation of Council, is hereby created. A majority of the members of the Board shall constitute a quorum. The Board shall be governed by the Procedural rules, attached to Appendix A of Ordinance 36-1980 and incorporated herein by reference as if fully rewritten. The Board shall adopt its own procedural rules, not inconsistent with this chapter or those Procedural Rules set forth in Appendix A of Ordinance 36-1980, as are necessary in the conduct of its business and shall keep a record of its transactions. Any hearing by the Board may be conducted privately. The provisions of Section 181.09 with reference to the confidential character of information required to be disclosed by the 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 Administrator 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 Administrator, and, at the request of the taxpayer or Administrator, is empowered to substitute alternate methods of allocation.

(Ord. 94-2002. Passed 1-9-03.)

   (c)   Any person dissatisfied with any ruling or decision of the Administrator which is made under the authority conferred by this chapter may appeal, in writing, therefrom to the Board of Review within thirty days from the announcement of such ruling or decision by the Administrator, provided the taxpayer making the appeal has filed with the City the required return or other documents concerning the obligation at issue. The appeal, in writing, shall state why the decision should be deemed incorrect or unlawful. The Board shall schedule a hearing within forty- five (45) days, after receiving the appeal, unless the taxpayer waives a hearing. If the taxpayer does not waive the hearing, the taxpayer may appear before the Board and may be represented by an attorney, certified public account, or other representative. The Board may affirm, reverse or modify the Administrator’s decision or any part of that decision. The Board 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 45 days from the date of appeal. The Board’s ruling must be made within 30 days from the date of the closing of the record, shall be in writing and filed with the Administrator, and within 15 days of its decision shall send notice of its decision by ordinary mail to the taxpayer making the appeal.

(Ord. 14-2005. Passed 1-27-05.)