All rules and regulations and amendments or changes thereto, which are adopted by the Commissioner of Taxation under the authority conferred by Section 890.09, must be approved by the Board before the same become 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. The Board shall hear and pass on appeals from any ruling or decision of the Commissioner, and, at the request of the taxpayer or Commissioner, is hereby empowered to substitute alternate methods of allocation.
(Ord. 4-2002. Passed 2-21-02.)