(a)   A Board of Review, consisting of the Director of Public Utilities, or a person or employee in the Department of Public Utilities designated by him, the Village legal counsel, or an assistant legal counsel designated by him, and a member of Council to be elected by that body, is created. The Board shall select, each year for a one year term, one of its members to serve as chairman and one to serve as secretary. 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 general provisions hereof with reference to the confidential character of information required to be disclosed by this chapter shall apply to these matters as may be heard before the Board on appeal.
   (b)    All rules, 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. 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 thirty days from the announcement of the ruling or decision by the administrator, and the Board shall, on hearing, have jurisdiction to affirm, reverse, or modify any such ruling or decision, or any part thereof.
(Ord. 1967-02. Passed 5-17-67.)