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.