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Home > Government > Board of Tax Review

Board of Tax Review

From Income Tax Ordinance No. 632:

A. A Board of Review, consisting of a Chairman and two other individuals to be appointed by the Mayor, is hereby created. A majority of the numbers 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.

B. All rules and regulations and amendments or changes thereto, which are adopted by the Commissioner under the authority conferred by this Ordinance must be approved by the Board of Review before the same becomes effective. The Board shall hear and pass on appeals from any ruling or decision of the Commissioner, and, at the request of the taxpayer or the Commissioner, is empowered to substitute alternate methods of apportionment.

C. Any person dissatisfied with any ruling or decision of the Commissioner which is made under the authority conferred by this Ordinance may appeal therefrom to the Board of Review within thirty (30) days from the announcement of such ruling or decision by the Commissioner, and the Board shall, on hearing have jurisdiction to affirm, reverse or modify any such ruling or decision, or any part thereof.