(a) Board of Adjudication.
(1) A Board of Adjudication, consisting of the City Manager, or a person designated by him or her, the Director of Finance, or a person designated by him or her, and the City Attorney, or an Assistant City Attorney designated by him or her, is hereby created. The Board shall select, each year for a one-year term, one of its members to serve as Chairperson and one to serve as Secretary. A majority of the members of the Board shall constitute a quorum.
(2) The Board shall adopt its own procedural rules and shall keep a record of its proceedings. All hearings of the Board shall be conducted privately, and the provisions of Sections 880.09 and 880.99, with reference to the confidential character of information required to be disclosed by this chapter, shall apply to such matters as may be presented to the Board of Adjudication.
(3) The Board shall have the authority, upon request of the Superintendent, to modify, in whole or in part, any assessment of tax, penalty and/or interest, required to be made by this chapter. In addition, the Board may authorize the Superintendent to accept partial payments for a period in excess of the time authorized in Section 880.08.
(b) Board of Tax Appeals.
(1) A Board of Tax Appeals, consisting of five representative citizens of the City of Vandalia, not otherwise employed by the City of Vandalia, to be appointed by the City Council for a term of one year, is hereby created.
(2) One of the members of the Board appointed by the City Council shall be chosen by the members as Chairperson of the Board, and all may receive per diem compensation to be fxed by the City Council. A majority of the members of the Board shall constitute a quorum. The Board shall adopt its own procedural rules and keep a record of its proceedings. All hearings by the Board may be conducted privately, and the provisions of Sections 880.09 and 880.99, with reference to the confidential character of information required to be disclosed by this chapter, shall apply to such matters as may be heard on appeal before the Board.
(3) The Board shall, on hearing, have jurisdiction to affirm, reverse or modify any such assessment, ruling or decision, or any part thereof, made by the Superintendent, from which an appeal has been filed as provided in Section 880.08.
(Ord. 67-26. Passed 12-4-67; Ord. 02-24. Passed 12-23-02; Ord. 03-05. Passed 3-17-03.)