(a) The Board of Review shall consist of the Auditor, the Director of Law and three residents to be appointed by the Mayor and reported by him to Council. All rules, 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 before the same becomes effective. After such approval such rules, regulations, amendments and changes shall be filed with the Clerk of Council and shall be open to public inspection.
(b) Any person dissatisfied with any ruling or decision of the Commissioner, which is made under the authority conferred by this chapter, providing the person has filed with the City all required returns or other documents as required by this chapter, may appeal therefrom to the Board within thirty (30) days from the announcement of such ruling or decision and the Board shall, on hearing, have jurisdiction to affirm, reverse or modify any such ruling or decision or any part thereof. Any person dissatisfied with any ruling or decision of the Board may appeal therefrom to a court of competent jurisdiction.
(c) The Auditor shall be chairman of the Board and the Board shall select a secretary thereof from its members. A majority of the members of such Board shall constitute a quorum for the transaction of business. The Board shall adopt its own procedural rules and shall keep a record of its transactions. All hearings by the Board may be conducted privately and the provisions herein 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) At any such hearing the appellant and the Commissioner shall be accorded the opportunity to present evidence relating to the matter appealed from.
(e) The Board of Review shall schedule a hearing within forty-five (45) days after receiving a request unless the taxpayer waives a hearing The board shall then issue a decision within 90 days after the board's final hearing on the appeal and then notify the petitioner within 15 days after issuing the decision.
(Ord. 01-10037. Passed 10-10-01.)