Income Tax Review Board

PART FIFTEEN - TAXATION CODE / TITLE ONE - MUNICIPAL INCOME TAX REGULATIONS / CHAPTER 1525: BOARD OF REVIEW / § 1525.01 BOARD OF REVIEW ESTABLISHED. § 1525.01 BOARD OF REVIEW ESTABLISHED.
( A) (1) The Board of Tax Review shall consist of three (3) members. Two (2) members shall be appointed by the legislative authority of the city, but such appointees may not be employees, elected officials, or contractors with the city at any time during their term or in the five (5) years immediately preceding the date of appointment. One (1) member shall be appointed by the Mayor of the city. This member may be an employee of the city, but may not be the Director of Finance or equivalent officer, or the Tax Administrator or other similar official or an employee directly involved in municipal tax matters, or any direct subordinate thereof. ( 2) The term for members of the Board of Tax Review of the city shall be two (2) years. There is no limit on the number of terms that a member may serve if the member is reappointed by the legislative authority. The board member appointed by the Mayor of the city shall serve at the discretion of the administrative official.  ( 3) Members of the Board of Tax Review appointed by the legislative authority may be removed by the legislative authority by majority vote for malfeasance, misfeasance, or nonfeasance in office. To remove such a member, the legislative authority must give the member a copy of the charges against the member and afford the member an opportunity to be publicly heard in person or by counsel in the member's own defense upon not less than ten (10) days' notice. The decision by the legislative authority on the charges is final and not appealable. ( 4) A member of the Board of Tax Review who, for any reason, ceases to meet the qualifications for the position prescribed by this section shall resign immediately by operation of law. ( 5) A vacancy in an unexpired term shall be filled in the same manner as the original appointment within fifty (50) days of when the vacancy was created. Any member appointed to fill a vacancy occurring prior to the expiration of the term for which the member's predecessor was appointed shall hold office for the remainder of such term. No vacancy on the Board of Tax Review shall impair the power and authority of the remaining members to exercise all the powers of the Board of Tax Review. ( 6) If a member is temporarily unable to serve on the Board of Tax Review due to a conflict of interest, illness, absence, or similar reason, the legislative authority or top administrative official that appointed the member shall appoint another individual to temporarily serve on the Board of Tax Review in the member's place. The appointment of such an individual shall be subject to the same requirements and limitations as are applicable to the appointment of the member temporarily unable to serve. ( B) 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; Am. Ord. 5075, passed 5-2-17)