(A) A Board of Review, consisting of a chairman and two other individuals 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 keep a record of its transactions. Any hearing by the Board may be conducted privately, and the provisions of § 40.09 with reference to the confidential character of information required to be 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 Commissioner under the authority conferred by this chapter 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 Commissioner and, at the request of the taxpayer or Commissioner, is empowered to substitute an alternate method of allocation.
(C) Any person dissatisfied with any ruling or decision of the Commissioner which is made under the authority conferred by this chapter may appeal therefrom to the Board of Review within 30 days from the announcement of such ruling or decision by the Commissioner, and the Board shall, on hearing, have jurisdiction to affirm, reverse, or modify any such ruling or decision, or any part thereof.
(Ord. 1973-7-14, passed 9-11-73)