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• Sec. 19-95-19-97 Section 19-95. Small claims. Any protesting taxpayer who would incur a total tax liability,not including penalties and interest,of less than 51,000 by reason of the protested assessment on payment in question, may elect to employ the small claims procedures of the tax appeal couri as set out in section 232.5,HRS.(1981,Ord.No.613,sec.99.) Section 19-96. Appointment, removal, compensation, There is created a hoard of review for the County which shall consist of five members who shall be citizens of the State and residents of the County, shall have resided at the time of appointment for at least three years in the State, and shall be appointed by the mayor and confirmed by the council as provided by Charter.A chairman shall be elected annually by members front the membership.The vice chairman shall serve as the chair- man of the board during the temporary absence from the County,illness, or disqualification of the chairman. Any vacancy in the board shall be filled for the unexpired term as provided for in the Charter.Each member may receive and be paid out of the treasury compensation for his services for each day's actual attendance and his actual traveling expenses. No officer or employee of the County shall be eligible for appointment to any such board.(1981,Ord.No.613,sec.100.) Section 19.97. Board of review;duties,powers,procedure before. (a) The board of review for the County shall hear all disputes between the director and any taxpayer in all cases in which appeals have been duly takers and the fact that a notice of appeal has been duly filed by a taxpayer shall be conclusive evidence of the existence of a dispute; provided that this provision shall not be construed to permit a taxpayer to rf dispute an assessment to the extent that it is in accordance with his return unless he shows lack of uniformity or inequality as set forth in section 19.93. (b) The board shall hold public meetings at some central location in the County commencing not later than April 9 of each year and shall L/ hear,as speedily as possible,all appeals presented for each year.The board shall have the power and authority to decide all questions of fact and all • questions of law,excepting questions involving the Constitution or laws of the United States,necessary to the determination of the objections raised by the taxpayer or the County in the notice of appeal;provided,that the board shall not have power to determine or declare an assessment illegal or void.Without prejudice to the generality of the foregoing,each board shall have power to allow or disallow exemptions pursuant to law whether 524 • • .1 • 918