PURPOSE
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 on appeal.
 

DUTIES
All rules and regulations and amendments or changes thereto, which are adopted by the Commissioner of Taxation under the authority conferred by Section 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.
 

ADVISORS
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.

REMOVAL
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.