(a) A Board of Review, consisting of three electors of the City, one to be appointed by the Mayor, one to be appointed by Council and the third to be elected by two so appointed, is hereby created. No member shall be appointed to the Board who holds other public office or appointment. The members of the Board of Review shall serve without pay. A majority of the members of the Board shall constitute a quorum. The Board of Review shall adopt its own procedural rules; it shall keep a record of its transactions. Each member of the Board shall serve for one year or until his successor is appointed and acting. The term of the member appointed by the Mayor shall expire December 31, 2012 and every three years thereafter. The term of the member appointed by Council shall expire December 31, 2013 and every three years thereafter. The term of the member appointed by the other two members shall expire December 31, 2014 and every three years thereafter. In the case of a vacancy in any of the positions on the Board, that vacancy shall be filled by the appointing authority responsible for filling that position and the person so appointed shall serve for the duration of the unexpired term. (Ord. 147-12. Passed 8-27-12.)
(b) Any hearings of the Board may be conducted privately and the provisions of Section 161.09 hereof, 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.
(c) 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 effective. 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 alternate methods of allocation.
(d) Any person dissatisfied with any ruling or decision of the Administrator which is made under the authority conferred by this chapter may appeal therefrom to the Board of Review within thirty days from the announcement of such ruling or decision by the Administrator, and the Board shall, on hearing, have jurisdiction to affirm, reverse or modify any such ruling or decision, or any part thereof.
(Ord. 160-03. Passed 10-14-03.)
(e) The Administrator shall have the authority to determine issues regarding a municipal income tax obligation that is subject to appeal and to waive disputed amounts up to five hundred dollars ($500.00). The Administrator shall notify the taxpayer of their right to appeal a decision and the manner in which they may appeal in accordance with the provisions of this chapter.
(Ord. 212-08. Passed 12-8-08.)
(Ord. 212-08. Passed 12-8-08.)