(a) The board of equalization shall elect from its members a presiding officer who shall serve at the pleasure of the board of equalization. A hearing of a contested appeal may be presided over by a hearing officer, who shall be a member of the bar of the State of Alaska and who shall have been admitted to said bar for at least two years prior to his appointment as hearing officer. In such contested appeals the board of equalization shall hear the appeal with the hearing officer. In such contested appeals, the hearing officer shall preside at the hearing, rule on the admission and exclusion of evidence, and advise the said board on matters of law. The said board shall exercise all other powers relating to the conduct of the hearing.

(b) A hearing officer or member of said board shall disqualify himself and withdraw from a case in which he cannot accord a fair and impartial hearing or consideration; provided, however, that no member of said board may withdraw voluntarily or be disqualified if his disqualification would prevent the existence of a quorum qualified to act in the particular appeal.

(c) The proceedings at the hearing of such appeals shall be reported by a phonographic reporter or recorder, or other adequate means of assuring an accurate record. [Ord. No. 188, §3, 3-3-75. Code 1974 §45.11.101.]