(a) Established. A Board of Review consisting of the Mayor, or a person designated by him, the Director of Law, or an Assistant Director of Law designated by him, and member of Council to be elected by that body, is hereby created. The Board shall select, each year for a one-year term, one of its members to serve as Chairman and one to serve as Secretary. A majority of the members of the Board shall constitute a quorum. The Board shall adopt its own procedural rules and shall keep record of its transactions. Any hearing by the Board may be conducted privately and the provisions of Section 181.16
(d) hereof with reference to the confidential character of information required to be disclosed by this section shall apply to such matters as may be heard before the Board of Appeal.
(b) Duty to Approve Regulations and to Hear Appeals. All rules and regulations and amendments or changes thereto which are adopted by the Clerk-Treasurer 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 Clerk-Treasurer, and, at the request of the taxpayer or Clerk-Treasurer, is empowered to substitute alternate methods of allocation.
(c) Right of Appeal. Any person dissatisfied with any ruling or decision of the Clerk-Treasurer 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 Clerk-Treasurer and the Board, shall, on hearing, have jurisdiction to affirm, reverse or modify any such ruling or decision, or any part thereof. (Ord. 1968-13. Passed 6-25-68.)
(d) Rules and Procedures. Certain rules and procedures for the Income Tax Board of Review, as set forth in Exhibit A to Ordinance 2011-32, the provisions of which are incorporated herein by reference as if fully re-written are hereby adopted. The Income Tax Board of Review shall be permitted to change or modify the rules and procedures, in the discretion of the Board of Review. (Ord. 2011-32. Passed 6-21-11.)