(a) A Board of Tax Appeals, consisting of a Chairperson and two other individuals, each to be appointed by Council and to serve staggered terms of three years, is hereby created. A majority of the members of the Board shall constitute a quorum. The Board shall adopt its own procedural rules and shall keep a record of its transactions. Any hearing by the Board shall be conducted privately, and the provisions of Section 880.09 with reference to the confidential character of information required to be disclosed by this chapter shall apply to such matters as may be heard before the Board on appeal.
(b) The Board shall hear and pass on appeals from any ruling or decision of the Superintendent and, at the request of the taxpayer or Superintendent, is empowered to substitute alternate methods of allocation.
(c) As provided in Section 880.08, any person dissatisfied with any ruling or decision of the Superintendent which is made under the authority conferred by this chapter and the rules and regulations related thereto may appeal there from to the Board of Tax Appeals within 30 days from the announcement of such ruling or decision by the Superintendent, provided the taxpayer making the appeal has filed with the Village the required return or other documents concerning the obligation at issue. The appeal shall be in writing and shall state why the decision should be deemed incorrect or unlawful. The Board shall, on hearing, have jurisdiction to affirm, reverse or modify any such ruling or decision or any part thereof. Such hearing shall be scheduled within 45 days from the date of appeal. The Board's ruling must be made within 30 days from the date of the closing of the record, shall be in writing and filed with the Superintendent, and within 15 days of its decision shall send notice of its decision by ordinary mail to the taxpayer making the appeal.
(d) Any person dissatisfied with any ruling or decision of the Board of Tax Appeals may appeal therefrom 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.
(Initiative Ord. Passed 11-5-68; Ord. 2004-11. Passed 4-5-04.)