(a) A Board of Review, consisting of three (3) electors of the City, one to be appointed by the Mayor, one to be appointed by the City Auditor, and the third to be selected by the two so appointed, is created by this chapter. No member shall be appointed to the Board of Review who holds other public office or appointment. The members of the Board of Review shall serve without pay.
(b) A majority of the members of the Board of Review shall constitute a quorum. The Board of Review shall adopt its own procedural rules and shall keep a record of its transactions.
(c) All hearings of the Board shall be conducted privately and the provisions of Section 191.06 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 of Review on appeal.
(d) Any person dissatisfied with any ruling or decision of the City Auditor which is made under the authority conferred by this chapter and the Rules and Regulations related thereto, and who has filed with the City the required returns or other documents pertaining to the municipal income tax obligation at issue, may appeal therefrom to the Board of Review within thirty (30) days from the announcement of such ruling or decision by the City Auditor. The appeal shall be in writing and shall state why the decision should be deemed incorrect or unlawful. 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 45 days from the date of appeal. The Board's ruling must be made within 90 days from the date of the closing of the record on the appeal, shall be in writing and filed with the City Auditor, and within 15 days of its decision shall send notice of its decision by ordinary mail to the taxpayer making the appeal.
(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 the 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) The Board of Review, as created, shall serve during the life of this chapter.
(Ord. 01-02-2004. Passed 1-6-04.)