Until the Council shall by ordinance otherwise provide, the Tax Review Board shall consist of the Director of Finance, the City Solicitor and the City Treasurer. If and when the Council shall so ordain, the Board shall consist of not more than five members who shall receive such compensation as the ordinance shall fix. One member shall be an accountant and one a lawyer.

ANNOTATION

Sources: No specific source.

Purposes: The Tax Review Board will consist originally of the Director of Finance, the City Solicitor and the City Treasurer because it is anticipated that the Board will not have a great volume of cases to review until Council defines the scope of matters that may be appealed to it. When its volume of business increases, the Board will consist of up to five members as the Council shall ordain. At that time an accountant and a lawyer will be required to be members of the Board because the Board will be concerned with review of tax cases and any one of the three members originally constituting the Board may be replaced.