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175.2503 RIGHT OF APPEAL. <br />Any person dissatisfied with any ruling or decision of the Administrator <br />which is made under the authority conferred by this chapter may appeal there <br />from to the Board of Review within thirty days from the announcement of such <br />ruling or decision by the Adminisfrator, provided the taxpayer making the appeal <br />has filed with the Municipality the required return or other documents concerning <br />the obliqation at issue. The appeal shall be in writina and shall state whYthe <br />decision should be deemed incorrecf or unlawful-and? The Board shall, on <br />hearing, have jurisdiction to affirm, reverse or modify any such ruling or decision, <br />or any part thereof. Such hearing shall be scheduled within 45 days from the <br />date of appeal. The Board's ruling must be made within 30 days from the date of <br />the closing of the record, shall be in writinq and filed with the Administrator, and <br />within 15 davs of its decision shall send notice of its decision by ordinary mail to <br />the taxpayer making the appeal. (Ord. 1021. Passed 8-21-67.) <br />For matters relatinq to tax years beginning on or after January 1, 2004, <br />any ruling or decision of the Board may be appealed to a court of competent <br />jurisdiction or to the State Board of Tax Aepeals. <br />X:\Mayfield\MFV Legis\2005 Legis\175.2503.doc