Any person dissatisfied with any ruling or decision of the Administrator which is made under the authority conferred by this chapter may appeal therefrom to the Board of Review within thirty days from the announcement of such ruling or decision by the Administrator, and the Board shall, on hearing, have jurisdiction to affirm, reverse or modify any such ruling or decision or any part thereof. For matters relating to tax years beginning on or after January 1, 2004, any ruling or decision of the Board of Review/Appeals may be appealed to a court of competent jurisdiction or to the State Board of Tax Appeals.
(Ord. 36-83. Passed 11-14-83; Ord. 89-04. Passed 12-27-04.)