(a) A Board of Review, consisting of a Chairperson and two other individuals to be appointed by Council, is hereby created. A 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 § 880.09 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.
(b) All rules and regulations and amendments or changes thereto, which are adopted by the Administrator under the authority conferred by this chapter, must be approved by the Board of Review before the same become effective. The Board shall hear and pass on appeals from any ruling or decision of the Administrator, and, at the request of the taxpayer or Administrator, is empowered to substitute alternate methods of allocation.
(c) Whenever the Administrator issues a decision regarding a municipal income tax obligation that is subject to appeals provided in this section or in an ordinance or regulation of this municipality, the Administrator shall notify the taxpayer at the same time of the taxpayer’s right to appeal the decision and of the manner in which the taxpayer may appeal the action. Any person who is aggrieved by a decision by the Administrator and who has filed with this municipality the required returns or other documents pertaining to this municipal income tax obligation at issue in the decision, may appeal the decision to the Board created pursuant to this section by filing a request with the Board. The request shall be in writing, shall state why the decision should be deemed incorrect or unlawful and shall be filed within 30 days after the Administrator issues the decision complained of. The Board shall schedule a hearing within 45 days after receiving the request unless the taxpayer waives a hearing. If the taxpayer does not waive a hearing, the taxpayer may appear before the Board and may be represented by an attorney-at-law, certified public accountant or other representative.
(d) The Board may affirm, reverse or modify the Administrator’s decision or any part of that decision. The Board shall issue a decision on the appeal within 90 days after the Board’s final hearing on the appeal and send notice of its decision by ordinary mail to the taxpayer within 15 days after issuing the decision.
(Ord. 73-O-66, passed 11-20-1973; Ord. 04-O-2146, passed 7-6-2004)