(A) Board of Review.
(1) A Board of Review, consisting of the City Solicitor as Chairman, the City Manager as Secretary and the President of Council is hereby created. A majority of the members of the Board shall constitute a quorum.
(2) The Board shall adopt its own procedural rules and shall keep a record of its proceedings. All hearings of the Board shall be conducted privately and the provisions of § 39.58 with reference to the confidential character of information required to be disclosed by this subchapter shall apply to such matters as may be presented to the Board of Review.
(3) The Board shall have the authority, upon request of the Administrator, to modify in whole or in part, any assessment of tax, penalty or interest, required to be made by this subchapter. In addition, the Board may authorize the Administrator to accept partial payments for a period in excess of the time authorized in § 39.57.
(4) All rules and regulations and amendments or changes thereto, which are adopted by the Administrator under the authority conferred by this subchapter, must be approved by the Board of Review before the same become effective.
(B) Board of Tax Appeals.
(1) A Board of Tax appeals, consisting of three representative citizens of the city, not otherwise employed by the city, to be appointed by the City Council for a term of one year, hereby is created.
(2) One of the members of the Board, appointed by the City Council, shall be chosen by the members as Chairman of the Board and all may receive per diem compensation to be fixed by the City Council. A majority of the members of the Board shall constitute a quorum. The Board shall adopt its own procedural rules and keep a record of its proceedings. All hearings by the Board shall be conducted privately unless the taxpayer specifically requests in writing, a public hearing. Unless such written request is made, the provisions of § 39.58 with reference to the confidential character of information required to be disclosed by this subchapter shall apply to such matters as may be heard on appeal before the Board.
(3) The Board shall, on hearing, have jurisdiction to affirm, reverse or modify any such assessment, ruling or decision, or any part thereof, made by the Administrator from which an appeal has been filed as provided in § 39.57.
(Ord. 4-13, passed 2-4-2013)