(a) A Board of Review, consisting of the Director of Finance, who will act as chairman, the Director of Law and one other individual to be appointed by the Mayor, 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 173.08 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.
(b) All rules and regulations and amendments or changes thereto, which are adopted by the Income Tax Supervisor under the authority conferred by this chapter, shall be approved by the Board before the same become effective. The Board shall hear and pass on appeals from any ruling or decision of the Income Tax Supervisor and, at the request of the taxpayer or Income Tax Supervisor, is empowered to substitute alternate methods of allocation.
(c) Any person dissatisfied with any ruling or decision of the Income Tax Supervisor which is made under the authority conferred by this chapter may appeal therefrom to the Board within thirty days from the announcement of the ruling or decision by the Income Tax Supervisor. The Board shall, on hearing, have jurisdiction to affirm, reverse or modify any such ruling or decision, or any part thereof.
(Ord. 4173. Passed 12-9-03.)