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 by filing written notice of such appeal with the Board within thirty days from the announcement of such ruling or decision by the Administrator, and the Board shall, on hearing within forty-five days, have jurisdiction to affirm, reverse or modify any such ruling or decision or any part thereof. Any person filing an appeal pursuant to this section must have filed with the City 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. Such hearing shall be scheduled within forty-five days from the date of appeal. The Board ruling must be made within thirty days from the date of the closing of the record, shall be in writing and filed with the Administrator, and within fifteen 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 1, 2004, any ruling or decision of the Board of Review/Appeal may be appealed to a court of competent jurisdiction or to the State Board of Tax Appeals.
(Ord. 83-2004. Passed 12-28-04.)