(a) A Board of Review, consisting of the City Director of Law as chairman, the City Administrator as secretary, and the President of Council is hereby created. 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 193.09 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. The Board's records are not open to public inspection nor are the meetings subject to the State open meetings law.
(b) All rules and regulations and amendments or changes thereto, which are adopted by the Commissioner of Taxation under the authority conferred by this chapter, shall be approved by the Board before the same becomes effective. The Board shall hear and pass on appeals from any ruling or decision of the Commissioner, and, at the request of the taxpayer or Commissioner, it is empowered to substitute alternate methods of allocation. The Board shall, on hearing, have jurisdiction to affirm, reverse or modify any such ruling or decision, or any part thereof.
(c) Any taxpayer dissatisfied with any ruling or decision of the Commissioner which was 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 in writing to the Board within thirty calendar days from the issuance of such ruling or decision by the Commissioner. The appeal must state the alleged errors in the Commissioner's ruling or decision. The Board must schedule a hearing within forty-five calendar days of receiving the appeal unless the taxpayer expressly waives the hearing and chooses instead to permit the Board to render its decision on the writings submitted by the taxpayer and the Commissioner. If the taxpayer does not waive the hearing, the taxpayer is entitled to appear before the Board and bring representation of his or her choosing. The Board must issue its written decision within ninety calendar days after the final hearing and send notice of its decision by ordinary mail to the taxpayer within fifteen calendar days after issuing the decision.
(d) Any person dissatisfied with any ruling or decision of the Board may appeal therefrom to a court of competent jurisdiction within thirty days from the announcement of such ruling or decision. (Ord. 258-2003. Passed 12-15-03.)