(a) The Board of Review consists of three (3) individuals that are residents of the Village of Cadiz, each to be appointed by the Mayor with the concurrence of a majority of the members of Council. Any member is eligible for reappointment to the Board of Review. No compensation shall be paid to the members unless otherwise provided by Council. All members of the Board of Review shall be resident citizens of the Village of Cadiz. Any Board member may be removed from office due to misfeasance, nonfeasance, malfeasance, or nonattendance to duty, and removal shall be made by the Mayor with the concurrence of a majority of the members of Council. Removal shall become effective upon receipt of notice either personally or by certified mail.
(b) A majority of the members of the Board shall constitute a quorum. The Board shall elect a Chair and a Vice-Chair; the Income Tax Administrator shall act as Secretary. The Board shall adopt its own procedural rules and shall keep a record of its transactions. The Board shall follow Robert's Rules of Order, except as its own adopted procedures differ.
(c) All hearings by the Board shall be conducted privately unless a public hearing is requested by the taxpayer, and the provisions of Section 181.09 hereof with reference to the confidential character of information required to be disclosed by this chapter shall apply to such matters as may be heard before the Board on appeal.
(d) Any person dissatisfied with any ruling or decision of the Income Tax Administrator which is made under the authority conferred by this chapter and the rules and regulations and who has filed the required returns or other documents pertaining to the contested issue may appeal therefrom to the Board within thirty days from the announcement of such ruling or decision by the Income Tax Administrator. The appeal shall be in writing and shall state why the decision should be deemed incorrect or unlawful. The Board shall, on hearing, have jurisdiction to affirm reverse, or modify any such ruling or decision, or any part thereof. The Board must schedule a hearing within forty-five (45) calendar days of receiving the appeal. The Board must issue a written decision within ninety (90) days after the final hearing and send a notice of its decision by ordinary mail to the taxpayer within fifteen (15) days after issuing the decision.
(e) 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 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.
(f) All rules and regulations and amendments or changes thereto, which are adopted by the Income Tax Administrator under the authority conferred by this chapter, must be approved by the Board of Review before the same become effective. After approval, such rules, regulations, amendments, and changes shall be filed with the Clerk of Council and shall be open to public inspection. (Ord. 2009-18. Passed 11-19-09.)