(A) There is hereby created a Board of Review consisting of a Chairperson and two other individuals to be appointed by City Council. Effective with appointments to the Board in 2009, the Board member appointed first by City Council shall serve a term ending December 31, 2012, the Board member appointed second by City Council shall serve a term ending December 31, 2011, and the Board member appointed third by City Council shall serve a term ending December 31, 2010. At the expiration of each term, each subsequent term shall be three years in length so that the terms will be overlapping. 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 shall keep a record of its transactions. Any hearing by the Board of Review shall be conducted privately, and the provisions of § 36.09(D) regarding the confidential nature of information required to be disclosed by this chapter shall apply to those matters as may be heard before the Board of Review on appeal.
(B) All rules and regulations and amendments/changes thereto that are adopted by the Tax Administrator pursuant to the authority conferred by this chapter must be approved by the Board of Review before the same become effective. The Board of Review shall hear and rule upon appeals from any ruling or decision of the Tax Administrator, including appeals of penalty and interest, and shall be empowered to substitute alternate methods of allocation at the request of the taxpayer or Tax Administrator.
(C) Any person dissatisfied with any ruling or decision of the Tax Administrator that is made pursuant to the authority conferred by this chapter, and who has filed the required returns or other documents pertaining to the contested issue, may appeal therefrom to the Board of Review by filing a request with the Board of Review. The request shall be in writing, shall state why the ruling or decision should be deemed incorrect or unlawful, and shall be filed within 30 days from the announcement of the ruling or decision by the Tax Administrator.
(D) The Board of Review shall, unless waived by the appealing taxpayer, schedule a hearing within 45 days after receiving the request. The Board of Review shall have jurisdiction to affirm, reverse, or modify any such ruling or decision or any part thereof, shall issue a final decision on the appeal within 90 days after its final hearing, and shall send a copy of its final decision by ordinary mail to all parties to the appeal within 15 days after issuing the decision.
(E) The Tax Administrator or appealing taxpayer may appeal the Board of Review's decision to a court of competent jurisdiction within 30 days from the announcement 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. 09-3301, passed 8-20-09)