(a) Established. A Board of Review, consisting of the Director of Finance and two other individuals appointed by the Mayor, is hereby established. One of the members appointed by the Mayor shall be an attorney with ten or more years of practice, and the other shall be a public accountant with ten or more years of professional experience. 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 Section 880.10 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 of Appeal.
(b) Duty to Approve Regulation and to Hear Appeals. All rules and regulations and amendments or changes thereto, which are adopted by the Administrator under the authority conferred by this chapter, must be approved by the Board of Review before they become effective. The Board shall hear and pass on appeals from any ruling or decision of the Administrator, and, at the request of the taxpayer or the Administrator, is empowered to substitute alternative methods of allocation.
(c) Right of Appeal. Any person dissatisfied with any ruling or decision of the Administrator which is made under the authority conferred by this chapter may appeal to the Board of Review, in writing, stating why the decision should be deemed incorrect or unlawful within thirty days from the announcement of the ruling or decision by the Administrator. The Board shall schedule a hearing within forty-five days after receiving the request, unless the taxpayer waives a hearing. The taxpayer may appear before the Board and may be represented by an attorney, certified public accountant, or other representative. The Board shall, on hearing, have jurisdiction to affirm, reverse or modify any such ruling or decision, or any part thereof. The Board shall issue a decision on the appeal within ninety days after the final hearing on the appeal, and send notice of its decision by ordinary mail to the petitioner within fifteen days after issuing the decision.
(Ord. 2001-010. Passed 2-5-01; Ord. 2004-167. Passed 2-28-04.)