There is hereby established a Board of Review, consisting of three
members, residents of the City, to be appointed and approved by Council.
The members of the Board shall initially be appointed for one, two and
three-year terms respectively, and thereafter shall be appointed for
three-year terms. A majority of the members of the Board shall
constitute a quorum. The Board shall adopt its own procedural rules and
shall keep records of its transactions. Any hearing by the Board may be
conducted privately and the provisions of Section
890.09 with reference to the confidential character of information
required to be disclosed by Section
890.09 shall apply to such matters as may be heard before the Board
All rules and regulations and amendments or changes thereto, which are
adopted by the Commissioner of Taxation under the authority conferred by
890.09, must be approved by the Board 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. The Board shall hear and pass on appeals from any
ruling or decision of the Commissioner, and, at the request of the
taxpayer or Commissioner, is hereby empowered to substitute alternate
methods of allocation.
The Commissioner of Taxation shall provide advice and technical support
for the Board of Review, but do not work for the Board. Staff is to be
treated with respect and human dignity. Any breach or abuse of this may
result in dismissal by the City Council.
The City Council shall have the right to remove, for misfeasance,
malfeasance or nonfeasance, by a two-thirds vote of Council, any
appointed member of the Board of Review. Members are expected to be
present at all meetings, if possible. If the member is unexcused for two
consecutive meetings, they may be removed from the Board of Review with
a two-thirds vote of Council.