34-67 New 128.0101 - 128.2702 enact income tax

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-18- BOARD OF REVIEW Section 128.2501 Board of Review E~tablished A Board of Review, consisting of the Director of Finance, the Director of Law and a member of City Council to be elected by that body, is hereby 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 con- ducted privately and the provisions of Section 128.2309 hereof with reference to the confidential character of information required to be disclosed by this Chapter shall apply to such matters as may be heard before the Board on appeal° Section 128.2502 Duty to Approve Regulations and to Hear Appeals Ail rules and 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 Admin- istrator, and, at the request of the taxpayer or Administrator, is empowered to substitute alternate methods of allocation. Section 128.2503 Right of Appeal 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 (30) days from the announcement of such 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. OTHER PROVISIONS Section 128.2701 Declaration of Legislative Intent If any sentence, clause, section or part of this Chapter, or any tax against any individual or any of the several groups specified herein is found to be unconstitutional, illegal or invalid such unconstitutionality, illegality or invalidity shall affect only such clause, sentence, section or part of this Chapter and shall not affect or impair any of the remain- ing provisions, sentences, clauses, sections or other parts of this Chapter. It is hereby declared to be the intention of the Council of the City of Lakewood that this Chapter would have been adopted had such unconstitutional, illegal or in- valid sentence, clause, section or part thereof not been included herein. Section 128.2702 Collection of Tax After Termination of Chapter 28 (A) This Chapter shall continue effective insofar as the levy of taxes is concerned until repealed, and insofar as the collection of taxes levied hereunder and actions and proceed- ings for collecting any tax so levied or enforcing any pro- visions of this Chapter are concerned, it shall continue