(a) Any person dissatisfied with any ruling or decision of the Tax Commissioner which is made under the authority conferred by this Chapter may appeal to the Board of Review within thirty days from the announcement of such ruling or decision by the Tax Commissioner, and the Board shall, on hearing, have jurisdiction to affirm, reverse or modify any such ruling or decision, or any part thereof.
(b) The Tax Commissioner, subject to the approval of the Board of Review, shall have power to adopt rules and regulations not inconsistent with the terms of this Chapter relating to any matter or thing pertaining to the collection, administration, and enforcement of the provisions of this Chapter.
(c) The Board of Review shall have the power to abate penalty or interest, or both imposed by this Chapter.
(d) The Board of Review constituted under Section 181.13 shall have the same powers, duties, and jurisdiction under this Chapter as under Section 181.13. All hearings and appeals authorized and allowed by Section 181.13 shall be authorized and allowed under this Chapter and shall be conducted in conformity with Section 181.13.
(Ord. 137-9. Passed 9-6-94.)