Any person who is aggrieved by a decision by the Tax Administrator which is made under the authority conferred by this chapter and who has filed with the City all required returns or other documents pertaining to their income tax obligation shall request in writing and state why the decision should be deemed incorrect or unlawful, and such request shall be filed within thirty days after the Tax Administrator issues the decision. The Board shall, on hearing, have jurisdiction to affirm, reverse or modify any such ruling or decision, or any part thereof. The Board will have ninety days from the hearing date to issue a decision on the appeal and send a notice of its decision by ordinary mail to the petitioner within fifteen days after issuing the decision.
(Ord. 2000-123. Passed 10-24-00.)
MISCELLANEOUS PROVISIONS