Any operator dissatisfied with any ruling or decision of the Director of the Department of Taxation, which is made under the authority conferred by this title, may, in writing, appeal therefrom to the Board of Review within thirty days from the announcement of such ruling or decision by the Director stating why the decision should be deemed unlawful or inaccurate. The imposition of any penalty, interest or assessments as prescribed in Section 703.07 shall not be the sole basis for an appeal.
The Board of Review 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 thirty days from the date of appeal unless the taxpayer waives a hearing. If the taxpayer does not waive the hearing, the taxpayer may appear before the Board of Review and may be represented by an attorney at law, certified public accountant, or other representative.
The Board of Review must make its ruling within fifteen days from the date of the hearing, and send notice of the decision by ordinary mail to the petitioner within fifteen days after issuing the decision. Any person dissatisfied with any ruling or decision of the Board of Review may appeal therefrom to a court of competent jurisdiction within sixty days from the announcement of such ruling or decision.
(Ord. 8746-2000. Passed 12-5-00.)