(a) A Board of Review, consisting of the Mayor, or the Mayor’s designee, the Director of Law, or the Director of Law’s designee, and one Village resident who shall be appointed by the Mayor for a one-year term is hereby created. The Board shall select, each for a one-year term, one of its members to serve as Chairman and one to serve as Secretary. The 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 126.2309 shall apply to such matters as may be heard before the Board. The Board’s records are not open to public inspection nor are the meetings subject to the State open meeting law.
(b) Any person dissatisfied with any ruling or decision of the Administrator which was made under the authority conferred by this chapter and who has filed the required returns or other documents pertaining to the contested issue, may appeal therefrom in writing to the Board of Review within thirty calendar days from the issuance of such ruling or decision by the Administrator. The appeal must state the alleged errors in the Administrator’s ruling or decision. The Board must schedule a hearing within forty-five calendar days of receiving the appeal unless the taxpayer expressly waives the hearing and chooses instead to permit the Board to render its decision on writings submitted by the taxpayer and the Administrator. If the taxpayer does not waive the hearing, the taxpayer is entitled to appear before the Board and bring representation of his choosing. The records of the hearing are not open to the public nor is the hearing subject to the State’s open meeting law. The Board shall have jurisdiction to affirm, reverse or modify any such ruling or decision, or any part thereof. The Board must issue its written decision within thirty calendar days after the final hearing and send a notice of its decision by ordinary mail to the taxpayer/appellant within fifteen calendar days after issuing its decision. If the Board fails to comply with the provisions of this section, the taxpayer’s appeal will default in favor of the taxpayer but the default will not be on the merits of the issues.
(c) Any person dissatisfied with any ruling or decision of the Board of Review may appeal therefrom to a court of competent jurisdiction as provided by law within thirty (30) calendar days from the date of the Board’s ruling. 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 within thirty calendar days from the date of the Board’s ruling.
(Ord. 2001-39. Passed 5-14-01; Ord. 2005-44. Passed 7-11-05.)