City Ordinance Chapter 890.12 created the Board of Income Tax Review.
This Board was created to hear appeals of assessments, rulings, and decisions of the City Tax Commissioner.

The Board shall hear and pass on appeals from any ruling or decision of the Commissioner, and at the request of the taxpayer or Commissioner, is empowered to substitute alternate methods of allocation.

Any person dissatisfied with any ruling or decision of the Commissioner which is made under the authority conferred by this chapter (890.08 [C]) may appeal therefrom in writing to the Board of Review within thirty (30) calendar days from the issuance of such ruling or decision by the Commissioner. The appeal must state the alleged errors in the Commissioner’s ruling or decision. 890.12 [C] and [D]

Click here for the Board of Income Tax Review Manual