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.
Provided the taxpayer making the Appeal has filed the required return or other documents concerning the obligation at issue. 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. Such hearing shall be scheduled within 45 days from the date of appeal. The Board's ruling must be made within 30 days from the date of its closing of the record, shall be in writing and filed with the Administrator, and within 15 days of its decision, shall send notice of its decision by ordinary mail to the taxpayer making the appeal. For matters relating to tax years beginning on or after January l, 2004 any ruling or decision of the Board of Review may be appealed to a court of competent jurisdiction or the State Board of Tax Appeals. (Ord. 2005-22. Passed 3-9-05.)
OTHER PROVISIONS