(a) Any person dissatisfied with any ruling or decision of the Administrator which is made under the authority conferred hereby may appeal therefrom to the Board of Review within thirty days from the announcement of such ruling or decision by the Administrator. Such appeal shall be in writing and shall state why the decision of the Administrator being appealed from should be deemed incorrect or unlawful.
(b) The Board of Review shall schedule a hearing within forty-five days of receipt of the request for hearing, unless the taxpayer waives a hearing and/or waives the forty-five day time period. The Board shall issue its decision on the appeal within ninety days of the Board’s final hearing on the matter or within ninety days of receipt of notice of waiver of a hearing. On appeal the Board shall have jurisdiction to affirm, reverse or modify the ruling or decision being appealed or any part thereof. The Board shall send notice of its decision by ordinary mail to the taxpayer within fifteen business days after the issuance of the decision.
(Ord. 167-2000. Passed 12-18-00.)