(a) A Board of Review, consisting of the Law Director, as Chairman, and other individuals to be appointed by the Mayor of Rossford, is hereby created. 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 193.09 with reference to the confidential character of information required to be disclosed by the chapter shall apply to such matters as may be heard before the Board.
(b) All rules and regulations and amendments or changes thereto which are adopted by the Administrator under the authority conferred by this chapter, shall be approved by the Board 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.
(c) Any person dissatisfied with any ruling or decision of the Administrator 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 Administrator and the Board shall, on hearing, have jurisdiction to affirm, reverse or modify any such ruling or decision, or any part thereof.
(Ord. 1897. Approved by voters 11-8-88.)