(a) A Board of Review, consisting of three members and an one alternate, who shall be resident individuals appointed by the City Council, is hereby created. The alternate member will replace a member who disqualifies himself or herself based upon a conflict of interest or who can not attend. A majority of the members of the Board shall constitute a quorum. The Board shall adopt its own procedural rules and keep a record of its transactions. Any hearing of the Board may be conducted privately and the provisions of Section 191.11 hereof with reference to the confidential character of information required to be disclosed by the chapter shall apply to such matters as may be heard before the Board of Review.
(b) Any person dissatisfied with any ruling or decision of the Tax Administrator, which is made under the authority conferred by this chapter, may appeal there from to the Board within 30 days from the announcement of such ruling or decision by the Tax Administrator and the Board shall, on hearing, have jurisdiction to affirm, reverse, or modify any ruling or decision or any part thereof. Such hearing shall be scheduled within 45 days from the date of appeal. The Board’s ruling must be made within 90 days from the date of the hearing and shall be in writing and filed with the Tax Administrator. The concurrence of two members is required to reverse or modify any ruling or decision of the Tax Administrator.
(Ord. 00-72. Passed 11-7-00.)