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Sec. 111.2310 Taxpayer Required to Retain Records <br />Every taxpayer shall retain all records necessary to compute <br />his tax liability for a period of five (5) years from the date his return <br />is filed, or the withholding taxes are paid. <br />Sec. 111.2311 Authority to Contract For Central Collection Facilities. <br />The Administrator may and he is authorized hereby to enter <br />into an agreement, subject to agreement of Council, on behalf of the Village <br />of Mayfield, with any other municipal corporation to permit such other <br />municipal corporation to act as agent for the Village of Mayfield far the <br />purpose of administering the income tax laws af the Village of Mayfield <br />and of providing a central collection facility for the collection of the <br />income tax on behalf of the Village of Mayfield. In the event the Administrator, <br />oa behalf of the Village of Mayfield, enters into an agreement with any other <br />municipal corporation to act as agent of the Village of Mayfield for the <br />purpose of administerittg the income tax laws of the Village of Mayfield and <br />of providing a central facility for the collection of the income tax, authority <br />of the Administrator may be assigned by such agreement to such other municipal <br />corporation. <br />CHAPTSR 25 <br />BOARD OF RSVIEW <br />Sec. 111.2501 Board of Review Established <br />A Board of Review, consisting of the Solicitor of the Village <br />and two (2) electors of the Village, to be appointed by the Mayor and confirmed <br />by a majority of the members of Council, is hereby created. The teim of <br />appointment of the elector members shall be for a oae (1) year period. The two (2) electors to be appointed may hold other elected or appointed offices <br />in the Village, provided, however, that the Administrator may not serve as a <br />member of the Board of Review. <br />Sec. 111.2502 Duty to Approve Regulations and to Hear Appeals <br />All rules and regulations and amendnents or changes thereto <br />which are adopted by the Administrator under the authority conferred by this <br />ordinaace must be approved by the Board of Review before the same become <br />effective. The Board shall hear and pass on appeals from any ruling or decision <br />of the Administrator, and, at the request of the taxpayer or Aaministrator, is <br />empowered to subatitute alternate methods of allocation. <br />Sec. 111,2503 Right of Appeal <br />Any person dissatisfied with any ruling or decision of the <br />qdministrator which is made under the authority conferred by this ordinance <br />may appeal therefrom to the Board of Review within thirty (30) days from the <br />announcement of such rulittg or decision by the Administrator,_and the Board <br />shall, on hearing, have jurisdiction to afEirm, reverse or modify any such <br />ruling or decision, or any part thereof. <br />19.