(a) Board of Adjudication.
(1) A Board of Adjudication, consisting of the City Manager, or a person designated by him or her, the Director of Finance, or a person designated by him or her, and the Law Director, or a lawyer designated by him or her with approval of Council, is hereby created. The Board shall select, each year for a one-year term, one of its members to serve as Chairman and one to 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 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 presented to the Board of Adjudication.
(3) The Board shall have the authority, upon request of the Superintendent, 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 Superintendent of Taxation to accept partial payments for a period in excess of the time authorized in Section 880.08.
(4) The Board will cease on January 1, 2016. The Local Board of Tax Review created pursuant to Section 881.18 will replace this Board effective January 1, 2016. The Local Board of Tax Review created pursuant to Section 881.18 will continue to apply the provisions of this chapter for tax liability incurred prior to January 1, 2016.
(b) Board of Tax Appeals.
(1) A Board of Tax Appeals, consisting of three representative citizens of the Municipality, not otherwise employed by the Municipality, to be appointed by Council for staggered terms of three years, is hereby created.
(2) One of the members of the Board shall be chosen by the members as Chairman. A majority of the members of the Board shall constitute a quorum. The Board shall adopt its own procedural rules and keep a record of its proceedings. All hearings by the Board may be conducted privately and the provisions of Section 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 on appeal before the Board.
(3) 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 Superintendent from which an appeal has been filed as provided in Section 880.08.
(4) The Board will cease on January 1, 2016. The Local Board of Tax Review created pursuant to Section 881.18 will replace this Board effective January 1, 2016. The Local Board of Tax Review created pursuant to Section 881.18 will continue to apply the provisions of this chapter for tax liability incurred prior to January 1, 2016.
(Ord. 674. Passed 10-13-70; Ord. 10-15. Passed 12-14-10; Ord. 15-17. Passed 11-10-15.)