All rules and regulations and amendments or changes thereto which are adopted by the Administrator under the authority conferred by this Chapter, and any installment payments arranged under Section 171.2304, 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 Administrator and, at the request of the taxpayer or Administrator, is empowered to substitute alternate methods of allocation.
(Ord. 81-67. Passed 8-28-67.)