(a) The Board of Review shall hear and pass on appeals from any ruling or decision of the Administrator, and, at the request of a taxpayer or the Administrator, is authorized to substitute alternative methods of allocation.
(b) Any person dissatisfied with any ruling or decision of the Administrator which is made under the authority conferred by this chapter may appeal therefrom to the Board of Review within thirty days from the announcement of such ruling or decision by the Tax Commissioner, provided the taxpayer making the appeal has filed with the City the required return or other documents concerning the obligation at issue. The appeal shall be in writing and shall state why the decision should be deemed incorrect or unlawful.
(Ord. 1966-230. Passed 12-30-66; Ord. 2005-028. Passed 3-2-05.)