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The Administrator may and he or she is hereby authorized to enter into an agreement, subject to agreement of Council, on behalf of the City, with any other municipal corporation to permit such other municipal corporation to act as agent for the City for the purpose of administering the income tax laws of the City and of providing a central collection facility for the collection of the income tax on behalf of the City.
(Ord. 262-1966. Passed 12-23-66; Ord. 207-2009. Passed 12-7-09.)
In the event the Administrator, on behalf of the City, enters into an agreement with any other municipal corporation to act as agent of the City for the purpose of administering the income tax laws of the City and of providing a central facility for the collection of the income tax, as provided in Section 791.47, then all or a part of the duties and authority of the Administrator may be assigned by such agreement to such other municipal corporation.
(Ord. 262-1966. Passed 12-23-66; Ord. 207-2009. Passed 12-7-09.)
(a) A Board of Review, consisting of three members with business, legal or accounting experience and current residents of the City, with one member appointed by the Mayor, one member appointed by the Council, and one member agreed to by both the Mayor and Council is hereby created. Except for the initial terms, each member so appointed shall serve for a period of three years. The member initially appointed by the Mayor shall serve through December 31, 2006. The member initially appointed by City Council shall serve through December 31, 2007. The final initial appointment shall serve through December 31, 2008. When a vacancy occurs, a member shall be appointed to that vacancy under the same appointment rule by which the previous member was appointed.
(b) No person shall qualify to be appointed to the Board of Review if, within the preceding 12 months, he or she has been employed by the City, an elected or appointed official of the City or been under contract for goods or services supplied to the City.
(c) The Board shall select, each year for a one-year term, one of its members to serve as chairperson and one to serve as secretary. 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 791.45, 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.
(Ord. 262-1966. Passed 12-23-66; Ord. 93-2006. Passed 5-15-06; Ord. 207-2009. Passed 12-7-09.)
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 affective. 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 alternative methods of allocation.
(Ord. 262-1966. Passed 12-23-66; Ord. 207-2009. Passed 12-7-09.)
(a) Any person dissatisfied with any ruling or decision of the Administrator which is made under the authority conferred by this chapter and/or the rules and regulations, and who has filed the required returns or other documents pertaining to the contested issue, may appeal therefrom to the Board of Review within 30 days from the announcement of such ruling or decision by the Administrator. The request shall be in writing and shall state why the decision should be deemed incorrect or unlawful. The Board shall, on hearing, have jurisdiction to affirm, reverse or modify any such ruling or decision, or any part thereof. The Board must schedule a hearing within 45 calendar days of receiving the appeal. The Board must issue a written decision within 90 days after the final hearing and send a notice of its decision by ordinary mail to the taxpayer within 15 days after issuing the decision.
(b) Any person dissatisfied with any ruling or decision of the Board of Review may appeal therefrom to a court of competent jurisdiction within 30 calendar days from the announcement of such ruling or decision. For matters relating to tax years beginning on or after January 1, 2004, any ruling or decision of the Board of Review may be appealed to a court of competent jurisdiction or to the State Board of Tax Appeals.
(Ord. 262-1966. Passed 12-23-66; Ord. 93-2006. Passed 5-15-06; Ord. 207-2009. Passed 12-7-09.)
If any sentence, clause, section or part of this chapter, or any tax against any individual or any of the several groups specified herein, is found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall affect only such clause, sentence, section or part of this chapter and shall not affect or impair any of the remaining provisions, sentences, clauses, sections or parts of this chapter. It is hereby declared to be the intention of Council that this chapter would have been adopted had such unconstitutional, illegal or invalid sentence, clause, section or part thereof not been included herein.
(Ord. 262-1966. Passed 12-23-66; Ord. 207-2009. Passed 12-7-09.)
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