(A) A Board of Review, consisting of the Director of Law, the Mayor, and the Auditor is hereby created. A majority of the members shall constitute a quorum. The Director of Law shall be the Chairperson, and the Auditor shall serve as the Secretary thereof. The Board shall adopt its own procedural rules and shall keep a record of its transactions. Any hearing of the Board may be conducted privately and the provisions of § 39.09(D) hereof with respect 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 administrator under the authority conferred by this chapter, must be approved by the Board of Review 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 inspections. 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) 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 30 days from the announcement of such ruling or decision by the Administrator, and the Board, on hearing, having jurisdiction to affirm, reverse or modify any such ruling or decision, or any part thereof.
(Ord. 5818-82, passed 3-8-1982)