(a) Established. A Board of Review, consisting of three resident adult electors, shall be appointed by the Mayor, and shall be confirmed by a majority of Council considering such appointments. The Board shall elect one of its members to serve as Chairman, one as Vice-Chairman and one as Secretary. The Board shall be governed by “Robert’s Rules of Order, Revised” except as it shall otherwise adopt its own procedural rules. The Board shall keep a record of its proceedings. Original appointments to the Board shall be staggered in terms of one, two and three years respectively, and thereafter the regular term of appointment as they become due shall be for three years. Payment for members shall be in accordance with legislation heretobefore or hereinafter adopted by Council.
(b) Duty to Approve Regulations and to Hear Appeals. All rules and regulations and amendments or changes thereto, which are adopted by the Administrator under the authority conferred by this chapter, must be approved by the Board of Review before the same become 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) Right of Appeal. 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 of Review 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. 85-1967. Passed 12-12-67.)