A. Any person who deems himself or herself to be aggrieved by the classification or imposition of the tax under the terms of Sections 5.04.010 to 5.04.060 shall have the right, within ten (10) days after notice of his or her classification and the amount of his or her taxes, to file a notice of objection to such classification or tax with the recorder. Such notice of objection must be in writing, signed by the person so objecting. Upon the filing of an objection with the recorder, the recorder shall notify the mayor, and the mayor shall appoint a board of appeal to hear such objection. The board of appeal shall consist of three members of the council and three persons subject to tax under the terms of Sections 5.04.010 to 5.04.060, two of whom must be residents of the city. Within thirty (30) days after filing of such objection, the board of appeals shall meet and hear the objections so presented. The same board of appeal may be appointed by the mayor to hear several appeals if the mayor deems such a procedure to be expedient. Several hearings may be set for the same session of the board of appeal.

B. After the hearing on any objection, the board may forthwith render its decision pursuant to the powers hereinafter set forth and notify the objecting party and note the same in the minutes of the board. The board may, at its option, take such objection under advisement for a period to not exceed ten (10) days and shall, under such circumstances, mail to the objecting party notice of its decision at such address as may be designated by the objecting party, such mailing to be within ten (10) days following the hearing. Failure of the board to act upon any objection within ten (10) days following the hearing shall be deemed to be an automatic allowance of the objection made.

C. The board shall choose one of its members to act as secretary and one of its members to act as chairperson, and shall conduct its proceedings in an orderly manner and make such rules as may be necessary for the conduct or the proceedings. Upon the completion and decision of all matters pending before any board of appeal appointed at any time, the board shall be automatically dissolved.

D. The board of appeal, in rendering its decision with regard to any such objection, may change the classification of objecting individuals or firms to such classification as the board may deem proper. The board of appeal may reduce the amount of tax assessed against any individual or firm when it appears to the board that the business is only a part-time business or there is other compelling reason why the full amount of tax as specified in this code would be unreasonable, inequitable or unjust. A decision by the board disallowing the objection shall be deemed to be a decision that the classification and amount of tax are both reasonable, equitable and just. Decisions of the board as to all matters of objections brought before it shall be final, and no facts examined and found by the board shall be reexamined and found by the council or any other governmental unit or body. (Prior code § 8.035)