(a) Board of Adjudication.
(1) Pursuant to Section 8.12
of the Charter of the City of Eaton, a Board of Adjudication, consisting of the City Manager, Law Director, and the Chief of Police has been created. The City Manager shall serve as Chairman and the Law Director shall serve as Secretary. A majority of the members of the Board shall constitute a quorum.
(2) The Board shall adopt its own procedural rules and shall keep a record of its proceedings. All hearings of the Board shall be conducted privately and the provisions of Section 191.09 with reference to the confidential character of information required to be disclosed by this chapter shall apply to such matters as may be presented to the Board of Adjudication.
(3) The Board shall have the authority, upon request of the Finance Director, to modify in whole or in part, any assessment of tax, penalty and/or interest, required to be made by this chapter. In addition, the Board may authorize the Finance Director to accept partial payments for a period in excess of the time authorized in Section 191.08.
(b) Board of Tax Appeals.
(1) Pursuant to Section 8.12
of the Charter of the City of Eaton, a Board of Tax Appeals, consisting of three representative citizens of the City of Eaton, not otherwise employed by the City of Eaton, to be appointed by the Mayor of the City of Eaton, approved by Council, has heretofore been created.
Succeeding members shall be appointed for a term of three years. 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 Section 191.09 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.
(2) The Board shall, on hearing, have jurisdiction to affirm, reverse or modify any such assessment, ruling or decision, or any part thereof, made by the Finance Director from which an appeal has been filed as provided in Section 191.08.
(Ord. 96-14. Passed 11-18-96.)