(a) A Board of Review, consisting of the Law Director, City Manager, Finance Director, President of Council and chairman of the Finance Committee is hereby created. All rules and regulations and amendments or changes thereto, which are adopted by the Commissioner of Taxation under the authority conferred by this chapter, shall be approved by the Board of Review before the same become effective. After such approval, such rules, regulations, amendments and changes shall be filed with the Finance Director and shall be open to public inspection.
(b) The Law Director shall be chairman of the Board of Review, and the Finance Director shall serve as secretary thereof. 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.
(c) All hearings by the Board may be conducted privately and the provisions of Section 191.09 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.
(d) Any person dissatisfied with any ruling or decision of the Commissioner of Taxation which is made under the authority conferred by this chapter may appeal therefrom to the Board within thirty days from the announcement of such ruling or decision by the Commissioner of Taxation, and the Board shall, on hearing, have jurisdiction to affirm, reverse or modify any such ruling or decision, or any part thereof.
(e) Any person dissatisfied with any ruling or decision of the Board may appeal therefrom to a court of competent jurisdiction within thirty days from the announcement of such ruling or decision.
(Ord. 16-93. Passed 7-6-93.)