(a) (1) There is hereby established, in and for the City, an Income Tax Board of Review, consisting of a Chairperson and two other individuals each to be appointed by the Mayor with the approval of Council. After the original appointments all appointments shall be for a term of six years, except in the case of a vacancy, in which event the appointment shall be for the unexpired term.
(2) 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.
(3) Any hearing by the Board shall be conducted privately and the provisions of this chapter with reference to the confidential character of information required to be disclosed shall apply to such matters as may be heard before the Board on appeal.
(4) A majority of the members of the Board shall constitute a quorum. The Board shall elect a Chair. The Board shall adopt its own procedural rules and shall keep a record of its transactions. The Board shall follow Robert's Rules of Order, except as its own adopted procedures differ.
(b) All rules and regulations and amendments or changes thereto, which are adopted by the Director under the authority conferred by this chapter, must be approved by the Board before the same become effective.
(c) Any person dissatisfied with any ruling or decision of the Director which is made under the authority conferred by this chapter, and who has filed the required returns or other documents pertaining to the contested issue, may appeal therefrom to the Board within thirty days from the announcement of such ruling or decision by the Director. The appeal 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.
(d) Any person dissatisfied with any ruling or decision of the Board of Review may appeal therefrom to a court of competent jurisdiction within thirty 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 Appeal may be appealed to a court of competent jurisdiction or to the State Board of Tax Appeals.
(Ord. 184-08. Passed 11-20-08.)