(a) A Board of Review is hereby established, consisting of a Chairman and two other individuals each to be appointed by the City Manager with approval of Council. The first three members of the Board shall be appointed in the following manner: one to serve for a term of one year; one to serve for a term of two years; one to serve for a term of three years. At the expiration of each term of office set forth above the succeeding member shall be appointed for a term of three years. 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 197.09 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 on appeal.
(b) All rules and regulations and amendments or changes thereof, which are adopted by the Administrator under the authority conferred by this chapter, must 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 Administrator, and, at the request of the taxpayer or Administrator, shall be 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 within thirty days from the announcement of such ruling or decision by the Administrator, and the Board shall, on hearing, having jurisdiction to affirm, reverse or modify any such ruling or decision, or any part thereof.
(Ord. 2147. Passed 11-2-71.)