(a) The Board of Review, consisting of three members, one to be appointed by the Mayor, one to be appointed by the Finance Director, and the third to be selected by the two so appointed, is created by this chapter. No member shall be appointed to the Board of Review who holds other public office or appointment with the city. All appointments are subject to confirmation by City Council. The members of the Board of Review shall serve without pay.
(b) Appointment to the Board of Review shall serve as the following:
(1) First appointed will serve a one-year term. After one year is completed, the person replacing this person will serve a term of three years.
(2) Second appointed will serve a two-year term. After the two years have been completed, the person replacing this person will serve a term of three years.
(3) Third appointed will serve a three-year term. After the three years are completed, the person replacing this person will serve a term of three years.
(c) A majority of the members of the Board of Review shall constitute a quorum. The Board of Review shall adopt its own procedural rules and the Income Tax Department will keep a record of all transactions.
(d) All hearings of the Board of Review shall be conducted privately and in conjunction with the Income Tax Personnel. The provisions of § 880.12(b) with reference to the confidential character of information to be disclosed by this chapter shall apply to such matters as may be heard before the Board of Review on appeal.
(e) Any person dissatisfied with any ruling or decision of the Finance Director which is made under the authority conferred by this chapter and the rules and regulations related thereto may appeal therefrom to the Board of Review within 30 days from the announcement of the ruling or decision by the Finance Director, provided the taxpayer making the appeal has 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. The Board of Review 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, unless the taxpayer waives a hearing. The Board's ruling must be made within 90 days from the date of the closing of the record, shall be in writing and filed with the Finance Director, and within 15 days of its decision shall send notice of its decision by ordinary mail to the taxpayer making the appeal.
(f) Any person dissatisfied with any ruling or decision of the Board of Review may appeal therefrom to a court of competent jurisdiction within 30 days from the announcement of the 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. 43-2004, passed 12-20-2004)