There shall be an office of administrative tax appeals, which shall consist of the tax commission established by section one hundred fifty-three of this charter and the tax appeals tribunal established by section one hundred sixty-eight of this charter and shall provide staff and administrative assistance to such commission and such tribunal. The office of administrative tax appeals shall operate pursuant to a written agreement between the president of the tax commission and the president of the tax appeals tribunal, and shall be headed by a director appointed in accordance with such agreement. Such director may be the president of the tax commission or the president of the tax appeals tribunal or both. If there is no such agreement, such office shall provide staff and administrative assistance to such commission and such tribunal in accordance with the respective powers of such presidents.
Editor's note: For related unconsolidated provisions, see Administrative Code Appendix A at L.L. 2007/059.
a. There shall be within the office of administrative tax appeals a tax commission to consist of the president and six commissioners who shall be appointed by the mayor for a term of six years, except the term of two commissioners first appointed pursuant to this section shall be two years, the term of the president and two additional commissioners shall be four years and the term of the remaining two commissioners shall be six years. Each commissioner shall have at least three years business experience in the field of real estate or real estate law. At least one resident of each borough shall be included among the commissioners.
b. The tax commission shall be charged with the duty of reviewing and correcting all assessments of real property made pursuant to the provisions of section fifteen hundred six.
Editor's note: For related unconsolidated provisions, see Administrative Code Appendix A at L.L. 2007/059.
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