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BOARD OF REVIEW 128.2501BOARD OF REVIEW ESTABLISHED. (a) A Board of Review, consisting of five members who are electors of the City, is hereby created. Three members shall be appointed by the Mayor, and two members shall be appointed by Council. The members shall serve overlapping terms of three years, with the first two members appointed for one year, one of those members being appointed by Council and one by the Mayor; the second two members appointed for two years, one of those members being appointed by the Council and one by the Mayor; and the fifth member for three years, ap- pointed by the Mayor. Each subsequent appointment shall be for a full three year term. (b) The Board shall select, each year for a one year tern, 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. (c) No member of the Board shall take part in any hearing or determination in which he has a personal or financial interest. The members of the Board shall receive no compensation, and may be removed for Cause by the Mayor. (d) The provisions of Section 128.2309 with reference to the confidential char- acter of information required to be disclosed by this chapter shall apply to such matters as may be heard before the Board on appeal. (Ord. 71 -10. Passed 11 -1- 10.) 128.2502 DUTY TO APPROVE REGULATIONS AND TO HEAR APPEALS. All rules and regulations and amendments or changes thereto which are adopted by the Administrator under the authority conferred by this chapter, must be ap- proved 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. (Ord. 71 -10. Passed 11- 1 -10.) 128.2503 RIGHT OF APPEAL. (a) Any person dissatisfied with any ruling or decision of the Administrator which is made under the authority conferred by this chapter and the rules and regulations, and who has filed the required returns or other documents pertaining to the contested issue, may appeal therefrom to the Board of Review within thir- ty days from the announcement of such ruling or decision by the Administrator. The appeal shall be in writing and shall state why the decision should be deemed incorrect or unlawful. The Board shall, on hearing, have jurisdiction to affirm, reverse or modify any such ruling or decision, or any part thereof. The Board must schedule a hearing within forty- five (45) calendar days of receiving the appeal. The Board must issue a written decision within ninety (90) days after the final hearing and send a notice of its decision by ordinary mail to the taxpay- er within 15 days after issuing the decision. (b) Any person dissatisfied with any ruling or decision of the Board of Review may appeal therefrom to a court of competent jurisdiction within thirty (30) days from the announcement of such ruling or decision. For matters relating to tax years beginning on or after January 1, 2004, any ruling or decision of the Board of Appeal may be appealed to a court of competent jurisdiction or to the State Board of Tax Appeals. (Ord. 71 -10. Passed 11- 1 -10.) OTHER PROVISIONS 128.2701 DECLARATION OF LEGISLATIVE INTENT. If any sentence, clause, section or part of this chapter, or any tax against any in- dividual or any of the several groups specified herein is found to be unconstim- 20