Gerald F. Broski
David J. Matty
Daniel M. Prendergast
INCOME TAX ADMINISTRATOR
TAXATION CODE I TITLE ONE- MUNICIPAL INCOME TAX I CHAPTER 1525: BOARD OF REVIEW
1525.01 BOARD OF REVIEW ESTABLISHED.
A Board of Review, consisting of the Law Director, or a person or employee in the Law Department designated by him and approved by Council, a resident of the city, not holding any city office or city employment, and a member of Council to be elected by that body, is hereby created. The term of office for the Council representative and citizen member shall be two (2) years. The Board shall select, each year for a one-year term, one (1) of its members to serve as Chairman and one (1) to serve as Secretary. 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 may be conducted privately and the provisions of § 1523.09 with reference to the confidential character of information required to be disclosed by this Title shall apply to such matters as may be heard before the Board on appeal.
(64 Code, 1525.01) (Ord. 2649, passed 3-1-83)
PART FIFTEEN- TAXATION CODE I TITLE ONE- MUNICIPAL INCOME TAX I CHAPTER 1525: BOARD OF REVIEW I§ 1525.02 DUTY TO APPROVE REGULATIONS AND TO HEAR APPEALS. § 1525.02 DUTY TO APPROVE REGULATIONS AND TO HEAR APPEALS.
Other than the rules and regulations promulgated by the Regional Income Tax Agency, all rules and regulations and amendments or changes thereto, which are adopted by the Administrator under the authority conferred by this Title, must be approved by the Board of Reviewbefore the same become effective. The Board shall hear and pass on appeals from any ruling or decision of the Administrator, and, at the request of the taxpayer or Administrator, is empowered to substitute alternate methods of allocation.
('64 Code,§ 1525.02) (Ord. 1567, passed 12-20-66; Am. Ord. 4173, passed 5-3-05)
PART FIFTEEN- TAXATION CODE I TITLE ONE- MUNICIPAL INCOME TAX I CHAPTER 1525: BOARD OF REVIEW I§ 1525.03 RIGHT OF APPEAL. § 1525.03 RIGHT OF APPEAL.