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(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.)
(a) This chapter shall continue effective insofar as the levy of taxes is concerned until repealed, and insofar as the collection of taxes levied hereunder and actions and proceedings for collecting any tax so levied or enforcing any provisions of this chapter are concerned, it shall continue effective until all of such taxes levied in the aforesaid period are fully paid and any and all suits and prosecutions for the collection of such taxes or for the punishment of violations of this chapter shall have been fully terminated, subject to the limitations contained in Sections 791.28 through 791.33.
(Ord. 262-1966. Passed 12-23-66; Ord. 207-2009. Passed 12-7-09.)
The officer or employee having control or supervision of the filing of any return and/or declaration and/or making payments required by this chapter, and/or withholding the tax required by this chapter, shall be personally liable for failure to file any return, declaration, or tax payments due under the provisions of this chapter. Any officer of a corporation or association who is responsible for execution of the corporation's fiscal responsibilities shall be personally liable for failure to file any return, declaration, tax payment or employer withholding payments due under the provisions of this chapter. The dissolution, termination or bankruptcy of a corporation does not discharge the liability of a responsible officer or employee for a failure of the corporation to comply with the requirements of this chapter.
(Ord. 228-2003. Passed 12-1-03; Ord. 207-2009. Passed 12-7-09.)
(a) Whoever violates or fails to comply with any of the provisions of this chapter shall be guilty of a first degree misdemeanor and fined not more than one thousand dollars ($1,000.00) or imprisoned not more than six months, or both, for each offense.
(Ord. 262-1966. Passed 12-23-66; Ord. 177-2004. Passed 10-18-04; Ord. 207-2009. Passed 12-7-09.)