(a) A Board of Review is hereby created to hear appeals filed by taxpayers or employers and is hereby empowered to adopt and promulgate and enforce rules and regulations relating to any matter or thing pertaining to the administration and enforcement of the provisions of this chapter. The Board shall consist of three members to be appointed as follows: one member to be appointed by the Mayor, one member to be appointed by a majority vote of the Council; and one member to be appointed by the Finance Director. The Board shall be appointed when an official written complaint is filed by a taxpayer or employer with the Clerk of Council. It shall terminate after an official ruling is rendered by the Board.
(Ord. 1966-133. Passed 12-27-66; Ord. 2007-63. Passed 7-26-07.)
(b) All rules and regulations and amendments or changes thereto, which are adopted by the Administrator under the authority of 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 authorized to substitute alternate methods of allocation.
(c) Any person dissatisfied with a ruling or decision of the Administrator, 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 Administrator, and the Board shall, on hearing, have jurisdiction to affirm, reverse or modify any such ruling or decision, or any part thereof.
(Ord. 1966-133. Passed 12-27-66.)