(a) A Board of Review, consisting of three members of the community, one to be appointed by the Mayor, one to be appointed by the Finance Director, and the third to be selected by the two so appointed, is created by this section. No member shall be appointed to the Board of Review who holds other public office or appointment. The members of the Board of Review shall serve without pay.
(b) A majority of the members shall constitute a quorum. The Board shall adopt its own procedural rules and keep a record of its transactions.
(c) All hearings of the Board of Review shall be conducted privately and the provisions of previous ordinances in effect 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.
(d) All rules and regulations and amendments or changes thereto, which are adopted by the Tax Clerk under the authority conferred by ordinance, 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 Tax Clerk, and, at the request of the taxpayer or Tax Clerk, is empowered to substitute alternate methods of allocation.
(e) Any person dissatisfied with any ruling or decision of the Tax Clerk which is made under the authority conferred by ordinance and the rules and regulations related thereto may appeal therefrom to the Board of Review within thirty days from the announcement of such ruling or decision by the Tax Clerk, and the Board of Review shall, upon hearing, have jurisdiction to affirm, reverse or modify any such ruling or decision, or any part thereof.
(f) Any person dissatisfied with any ruling or decision of the Board of Review may appeal therefrom to a court of competent jurisdiction within thirty days from the announcement of such ruling or decision.
(g) This section shall serve to supersede any prior ordinance enacted relative to this issue. (Ord. 2001-2. Passed 1-16-01.)