(a) A Board of Review, consisting of three (3) electors of the City, one to be appointed by the City Manager, one to be appointed by the City Treasurer, and the third to be selected by the two so appointed, is hereby created. No member shall be appointed to the Board of Review who holds other public office or appointment. The members of the Board of Review shall serve without pay.
(b) Whenever the Administrator issues a decision regarding a City income tax obligation that is subject to appeal, the Administrator shall notify the taxpayer at the same time of the taxpayer's right to appeal the decision and the manner of such appeal. The appeal shall be made within fifteen (15) days to the City Auditor.
(c) Any person dissatisfied with any determination or ruling of the City Auditor made under the authority conferred by this chapter, and who has filed the required returns or other documents pertaining to the municipal income tax obligation at issue in the decision, may appeal to the Board in writing within thirty (30) days from the announcement of such ruling or decision stating why the decision should be deemed incorrect or unlawful.
(d) The Board shall schedule a hearing within forty-five (45) days after receiving an appeal pursuant to Section 189.15, unless the person appealing waives a hearing. The Board may affirm, reverse, or modify any determination or ruling appealed and shall issue a decision on the appeal within ninety (90) days after the final hearing on the appeal, and send notice of its decision by ordinary mail to the taxpayer within fifteen (15) days after the date of its decision.
(e) A majority of the members of the Board will constitute a quorum. The Board may adopt its own procedural rules and shall keep a record of its transactions.
(f) All hearings by the Board may be conducted privately and the provisions of Section 189.10(e) with reference to the confidential character of information required to be disclosed by this chapter shall apply to all such matters as may be heard by the Board on appeal.
(g) Any person dissatisfied with any ruling or decision of the Board of Review may appeal therefrom to a court of competent jurisdiction within thirty (30) days from the announcement of such ruling or decision. For matters relating to tax years beginning on or after January 1, 2004, any ruling or decision of the Board of Appeal may be appealed to a court of competent jurisdiction or to the State Board of Tax Appeals.
(Ord. 2004-26. Approved by voters 5-25-04.)