(a) The Administrator shall notify any taxpayer who is aggrieved with any ruling or decision of the Administrator made under the authority conferred by this chapter of the taxpayer's right to appeal the decision and of the manner in which the taxpayer may appeal the decision.
(b) Any taxpayer who is aggrieved by a ruling or decision made by the Administrator pursuant to this chapter may appeal the decision to the Board of Review. The request shall be in writing, shall state why the decision should be deemed incorrect or unlawful, and shall be filed within 30 days after the Administrator issues the ruling or decision complained of.
(c) The Board of Review 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 of Review and may be represented by an attorney at law, certified public accountant, or other representative.
(d) The Board of Review may affirm, reverse, or modify the Administrator's decision or any part thereof. The Board shall issue a decision on the appear within 90 days after the Board's final hearing on the appeal. The taxpayer shall be notified of the Board's decision by regular mail within 15 days after issuing the decision.
(Ord. 437-66. Passed 12-13-66; Ord. 326-00. Passed 12-4-00; Ord. 334-01. Passed 2-4-02.)