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(b) The Director of Finance is hereby authorized to enter into agreements <br />with the United States Commissioner of the Internal Revenue Service, an Internal <br />Revenue Service District Director, the State of Ohio Tax Commissioner, and the heads <br />of other state and local taxing authorities, to provide for the disclosure and exchange <br />by the Director of Finance and each of the aforementioned officials, of returns or return <br />information under the jurisdiction of such official, for tax collection purposes. The <br />Director of Finance is further authorized to pay the costs of services, materials or <br />information received pursuant to such agreements, and to charge such officials for <br />services, materials or information supplied. <br />128.2310 TAXPAYER REQUIRED TO RETAIN RECORDS. <br />Every taxpayer shall retain ail records necessary to compute his tax liability for a <br />period of five years from the date his return is filed, or the withholding taxes are .paid. <br />128.2311 AUTHORITY TO CONTRACT FOR CENTRAL COLLECTION <br />FACILITIES. (REPEALED) <br />BOARD OF REVIEW <br />128.2501 BOARD OF REVIEW ESTABLISHED. <br />(a) A Board of Review, consisting of five members who are electors of the <br />City, is hereby created. Three members shall be appointed by the Mayor, and two <br />members shall be appointed by Council. The members shall serve overlapping terms of <br />three years, with the first two members appointed for one year, one of those members <br />being appointed by Council and one by the Mayor; the second two members appointed <br />for two years, one of those members being appointed by the Council and one by the <br />Mayor; and the fifth member for three years, appointed by the .Mayor. Each <br />subsequent appointment shall be for a full three year term. <br />(b) The Board shall select, each year for a one year term one of its members <br />to serve as Chairman and one to serve as Secretary. A majority o{the members of the <br />Board shall. constitute a quorum. The Board shall adopt its own procedural rules and <br />shall keep a record of its transactions. <br />(c) No member of the Board shall take part in any hearing or determination in <br />which he has a personal or financial interest. The members of the Board shall receive <br />no compensation, and may be removed for Cause by the Mayor. <br />(d) The provisions of Section 128.2309 with reference to the confidential <br />character of information required to be disclosed by this chapter shall apply to such <br />matters as may be heard before the Board on appeal. <br />128.2502 DUTY TO APPROVE REGULATIONS AND TO HEAR APPEALS. <br />All rules and regulations and amendments or changes thereto which are adopted <br />by the Administrator under the authority conferred by this chapter, must be approved <br />by the Board of Review before the same become effective. The Board shall hear and <br />pass on appeals from any ruling or decision of the Administrator, and, at the request of <br />the taxpayer or Administrator, is empowered to substitute alternate methods of <br />allocation. <br />128.2503 RIGHT OF APPEAL. <br />(a) The Administrator shall notify any taxpayer who is aggrieved with any <br />ruling or decision of the Administrator made under the authority conferred by this <br />