(1) Organization and Membership.
(a) The Tax Review Board created by subsection 3-100(f) of the Charter shall consist of 5 members, who shall be appointed by the Mayor for terms of 6 years. At least one member shall be an accountant and one an attorney.
(b) No person shall be appointed as a member of the Tax Review Board who is an officer or employee of the legislative or executive branch of the City government or of any governmental agency receiving an appropriation from the City Treasury.
(c) The Law Department shall act as the legal advisor of the Tax Review Board.
(d) Three members of the Tax Review Board shall constitute a quorum for the purpose of conducting the business of the Board and rendering decisions. 349
(2) Powers and Duties.
(a) The Tax Review Board shall promulgate such rules and regulations as may be necessary to implement the provisions of this Chapter.
(3) Hearings and Decisions.
(a) All matters coming before the Tax Review Board shall be listed by the Board and shall be heard within 90 days after filing.
(b) Subpoenas. The Tax Review Board may issue subpoenas requiring the attendance of witnesses and the production of documents as provided in Section 8-409 of the Charter.
(c) Oaths. Any member of the Tax Review Board may administer oaths to witnesses.
(d) All decisions of the Tax Review Board shall be in writing and written notice of each decision shall be given to the petitioner, the Department of Collections, and any other City agency affected thereby.
(e) All hearings of the Tax Review Board shall be open to the public, except as required by state law to protect the confidentiality of tax information. 350
Notes
| 348 | |
| 349 | Amended, 1956 Ordinances, p. 278. |
| 350 | Amended, Bill No. 160326 (approved December 20, 2016). |