(a) A Board of Review, consisting of the Mayor-President of Council, the President Pro Tempore of Council, and the Finance Director is hereby created. In the event of the inability of one of the above-named persons to serve on the Board, whether due to illness, vacancy in office, conflict of interest or any other cause, the remaining two members of the Board shall designate another Council member to serve as the third member of the Board until the reason for inability to serve is removed or cured. A majority of the members of the Board shall constitute a quorum. The Board shall adopt its own procedural rules and shall keep a record of its transactions. Any hearing by the Board shall be conducted privately and the provisions of Section 171.09 with reference to the confidential character of information required to be disclosed by this chapter shall apply to such matters as may be heard before the Board on appeal.
(b) All rules and regulations and amendments or changes thereto, which are adopted by the Administrator under the authority conferred by this chapter, must be approved by the Board of Review before the same become effective. The Board shall hear and pass on appeals from any ruling or decision of the Administrator and, at the request of the taxpayer or Administrator, is empowered to substitute alternate methods of allocation, and the decision of the Board of Review shall be final.
(c) Any person dissatisfied with any ruling or decision of the Administrator which is made under the authority conferred by this chapter, and who has filed with the Municipality of Sebring the required returns or other documents pertaining to the municipal income tax obligations at issue, may appeal therefrom to the Board of Review within thirty days from the announcement of such ruling or decision by the Administrator. The appeal shall be in writing and shall state why the decision should be deemed incorrect or unlawful. The Board shall, on hearing, have jurisdiction to affirm, reverse or modify any such ruling or decision, or any part thereof. Such hearing shall be scheduled within 45 days from the date of appeal. The Board’s ruling must be made within 30 days from the date of the closing of the record, shall be writing and filed with the Tax Commissioner, and within 15 days of its decision shall send notice of its decision by ordinary mail to the taxpayer making the appeal.
(d) Any person dissatisfied with any ruling or decision of the Board may appeal therefrom to a court of competent jurisdiction by perfecting the appeal as required by State law within 30 days from the filing of such ruling or decision. For matters relating to tax years beginning on or after January 1, 2004, any ruling or decision of the Board of Appeal may be appealed to a court of competent jurisdiction or to the State Board of Tax Appeals.
(Ord. 06-05. Passed 2-14-05.)