191.13 BOARD OF REVIEW.
   (a)    The Income Tax Review Board consists of three citizens of the Village. The Mayor, Municipal Director and Clerk-Treasurer shall act as advisories to the Board.
   (b)    The Chairman of the Board shall be selected by the Board and the Clerk-Treasurer shall serve as Secretary thereof. A majority of the members of the Board of Review shall constitute a quorum. The Board of Review shall adopt its own procedural rules and shall keep a record of its transactions.
   (c)    All hearings by the Board shall be conducted privately unless a public hearing is requested by the taxpayer, and the provisions of Section 191.09 hereof 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)    Any person dissatisfied with any ruling or decision of the Tax Commissioner which is made under the authority conferred by this chapter and the rules and regulations and who has filed the required returns or other documents pertaining to the contested issue may appeal therefrom to the Board within thirty days from the announcement of such ruling or decision by the Tax Commissioner. The appeal shall be in writing and shall state why the decision should be deemed incorrect or unlawful. The Board shall, on hearing, have jurisdiction to affirm, reverse or modify any such ruling or decision, or any part thereof. The Board must schedule a hearing within forty-five (45) calendar days of receiving the appeal. The Board must issue a written decision within ninety (90) days after the final hearing and send a notice of its decision by ordinary mail to the taxpayer within fifteen (15) days after issuing the decision.
   (e)    Any person dissatisfied with any ruling or decision of the Board of Review may appeal therefrom to a court of competent jurisdiction within thirty (30) days from the announcement of such ruling or decision. For matters relating to tax years beginning on or after January 1, 2004, any ruling or decision of the Board of Appeal may be appealed to a court of competent jurisdiction or to the State Board of Tax Appeals.
   (f)   All rules and regulations and amendments or changes thereto, which are adopted by the Tax Commissioner under the authority conferred by this chapter, must be approved by the Board of Review before the same become effective. After approval, such rules, regulations, amendments, and changes shall be filed with the Clerk of Council and shall be open to public inspection. (Ord. 11-30. Passed 12-19-11.)