(a) Council hereby establishes a Taxpayer Appeal Board, which shall consist of three members appointed by the Mayor and confirmed by Council. One member shall be appointed to have a term ending January 1, 2002, one member shall be appointed having a term ending January 1, 2003, and one member shall be appointed having a term ending January 1, 2004. Each member appointed beginning January 1, 2002 should serve a three-year term. Members shall serve without compensation.
(b) Taxpayers have the right to appeal decisions of the municipal Tax Director to the Board, provided that the taxpayer filed required tax returns and documents. Requests for appeals must be filed with the Board within 30 days after the Tax Director issues an appealable decision. The request must be in writing and state the alleged errors in the decision. The Appeals Board must schedule a hearing within 45 days after receiving a request, unless the taxpayer waives the hearing. If a taxpayer does not waive the hearing, the taxpayer is entitled to appear before the Board and be represented by an attorney at law, certified public accountant, or other representative. The Board must issue a decision within 90 days after the final hearing, and send a notice of its decision to the taxpayer within 15 days after issuing the decision. The deadlines do not apply to any appeal filed before the bill's effective date.
(c) The Appeals Board must adopt rules governing its procedures and keep a record of its transactions. The records are not open to public inspection under the State's public record law, and hearing before the Appeals Board is not subject to the State's open meeting law. When issuing decisions that are appealable to the Appeals Board, the Tax Director must inform taxpayer of their right to appeal and the manner in which the appeal must be filed with the Board.
(d) Notice of appeal and hearing, or any other necessary proceeding, shall be in compliance with the rules and regulations adopted by said Board under subsection (c) hereof.
(e) The Appeals Board, acting by a majority vote of its three members, may affirm, modify or reverse, in whole or in part any such ruling of decision of the Tax Director. A majority of the Board members shall constitute a quorum for any action by a hearing before the Board or for any other purpose. (Ord. 01-086. Passed 1-7-02)