(a) A Board of Review, consisting of a chairman and two other individuals to be appointed by the Mayor with the approval of Council is hereby created. A majority of the members of the Board shall constitute a quorum. The Board shall adopt its own procedural rules and shall keep a record of its transactions. Any hearing by the Board may be conducted privately and the provisions of Section 183.09 hereof with reference to the confidential character of information required to be disclosed shall apply to such matters as may be heard before the Board on appeal. Terms for the Board of Review shall be for six years, except that the initial appointments to the Board of Review in 1998 shall be staggered with the first appointment being a six year term, the second appointment being a four year term, and the third appointment being a two year term.
(Ord. 4-1982. Passed 2-10-82; Ord. 12-1998. Passed 6-10-98.)
(Ord. 4-1982. Passed 2-10-82; Ord. 12-1998. Passed 6-10-98.)
(b) All rules and regulations and amendments or changes thereto, which are adopted by the Administrator under the authority conferred by this chapter, must be approved by the Board of Review before the same becomes effective. The Board shall hear and pass on appeals from any ruling or decision of the Administrator, and, at the request of the taxpayer or Administrator, is empowered to substitute alternate methods of allocation. For matters relating to tax years beginning on or after January 1, 2004, any ruling or decision of the Board of Review may be appealed to a court of competent jurisdiction or to the State Board of Tax Appeals.
(Ord. 4-1982. Passed 2-10-82; Ord. 4-2005. Passed 1-12-05.)
(c) (1) Any person dissatisfied with any ruling or decision of the Administrator which is made under the authority conferred by this Ordinance may appeal therefrom to the Board of Review/Appeal within thirty (30) days from the announcement of such ruling or decision by the Tax Administrator, provided the taxpayer making the appeal has filed with the Village of Boston Heights the required return or other documents concerning the obligation at issue. The appeal shall be in writing and shall state why the decision should be deemed incorrect or unlawful.
(2) The Board shall, on hearing, have jurisdiction to affirm, reverse, or modify any such ruling or decision or any part thereof. Such hearing shall be scheduled within 45 days from the date of appeal. The Board’s ruling must be made within 30 days from the date of the closing of the record, shall be in writing and filed with the Administrator, and within 15 days of its decision shall send notice of its decision by ordinary mail to the taxpayer making the appeal.
(Ord. 4-2005. Passed 1-12-05.)
(Ord. 4-2005. Passed 1-12-05.)