(a) A Board of Review, consisting of the Director of Law, the Mayor and the City Treasurer is hereby created. All rules and regulations and amendments or changes thereto, which are adopted by the City Treasurer 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 inspection.
(b) The Director of Law shall be chairman of the Board of Review, and the City Treasurer shall serve as secretary thereof. A majority of the members of the Board of Review shall constitute a quorum. The Board of Review shall adopt its own procedural rules and shall keep a record of its transactions.
(c) All hearings by the Board may be conducted privately, and the provisions of Section 171.09 hereof with reference to the confidential character of such information required to be disclosed by this chapter shall apply to such matters as may be heard before the Board of Review on appeal.
(Ord. 9126/81. Passed 11-12-81.)
(d) Any person dissatisfied with any ruling or decision of the City Treasurer or the Tax 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 City Treasurer or the Tax Administrator, and the Board of Review shall, on hearing, have jurisdiction to affirm, reverse or modify any such ruling or decision, or any part thereof. (Ord. 11641/02. Passed 12-23-02.)
(e) Any person dissatisfied with any ruling or decision of the Board of Review may appeal therefrom to a court of competent jurisdiction.
(Ord. 9126/81. Passed 11-12-81.)