(a) Board of Adjudication.
(1) A Board of Adjudication, consisting of the Manager, or a person designated by him or her, the Director of Finance, or a person designated by him or her, and the Municipal Attorney, or an Assistant Municipal Attorney designated by him or her, is hereby established. The Board shall select, each year for a one-year term, one of its members to serve as Chairperson and one to serve as Secretary. A majority of the members of the Board shall constitute a quorum.
(2) The Board shall adopt its own procedural rules and shall keep a record of its proceedings. All hearings of the Board shall be conducted privately and the provisions of Section 880.12, with reference to the confidential character of information required to be disclosed by this chapter, shall apply to such matters as may be presented to the Board of Adjudication.
(3) The Board shall have the authority, upon request of the Superintendent, to modify, in whole or in part, any assessment of tax, penalty and/or interest required to be made by this chapter. In addition, the Board may authorize the Superintendent to accept partial payments for a period in excess of the time authorized in Section 880.11.
(Ord. 30-70. Passed 7-13-70.)
(b) Board of Tax Appeals.
(1) A Board of Tax Appeals, consisting of three representative residents of the City, not otherwise employed by the City, to be appointed by Council for terms of three years, is hereby established. Initially, members shall be appointed for one, two and three-year terms, respectively. Thereafter, members shall be appointed to and shall serve for three-year terms. (Ord. 6-86. Passed 3-17-86.)
(2) One of the members of the Board appointed by Council shall be chosen by the members as Chairperson of the Board, and all members may receive per diem compensation to be fixed by Council. A majority of the members of the Board shall constitute a quorum. The Board shall adopt its own procedural rules and keep a record of its proceedings. All hearings by the Board may be conducted privately and the provisions of Section 880.12, with reference to the confidential character of information required to be disclosed by this chapter, shall apply to such matters as may be heard on appeal before the Board.
(3) The Board shall, on hearing, have jurisdiction to affirm, reverse or modify any assessment, ruling or decision, or any part thereof, made by the Superintendent, from which an appeal has been filed, as provided in Section 880.11. (Ord. 30-70. Passed 7-13-70.)