(A) A Board of Review, consisting of a chairman and two other individuals to be appointed by the Mayor, 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 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 § 37.08 with reference to the confidential character of information required to be disclosed by the chapter shall apply to such matters as may be heard before the Board on appeal.
(B) All rules and regulations and amendments or changers thereto, which are adopted by the Tax Commissioner under the authority conferred by this chapter must be approved by the Board of Review before the same becomes effective. The Board shall hear and pass on appeals from any ruling or decision of the Tax Commissioner, and, at the request of the taxpayer or Tax Commissioner, is empowered to substitute alternate method of allocation apportionment.
(C) An appeal from a ruling of the Commissioner by a taxpayer or employer is effected by filing a notice of appeal with the Board within 30 days after the announcement of the Commissioner's ruling or decision from which the appeal is taken. A copy of such notice of appeal must be filed with the Commissioner, and shall state why the decision should be deemed incorrect or unlawful.
(D) The Board shall schedule a hearing within 45 days after receiving the request, unless the taxpayer waives a hearing. If the taxpayer does not waive the hearing, the taxpayer may appear before the Board and may be represented by any person of his or her choosing.
(E) The Board, by a majority vote, may affirm, modify, or reverse, in whole or in part, any such ruling or decision of the Commissioner. The Board shall issue a decision on the appeal within 90 days after the Board's final hearing on the appeal, and send notice of its decision by ordinary mail to the petitioner within 15 days after issuing the decision.
(Ord. 04-05-01, passed 6-29-04)