HomeMy WebLinkAboutIncome TaxCity of Lansing
Income Tax Board of Review
Rules and Procedures
1. The Income Tax Board of Review, hereinafter referred to as
The Board, .shall be cons ti tu ted as provided in the City of Lansing
Income Tax Ordinance, being ordi.nance number 149, hereinafter
referred to as the Ordinance.
2.· The Board shall consist of three (3) members ·appointed
by the City Council, none of whom shall be officials, employees or
non-residents of the City of Lansing.
3. The_ Board shall select one of its members as Chairman and
one as Secretary.
a. The Chairman shall preside ~t all meetings and hearings
ans upon all other occasions where the B_oard is conve.ned for
business. . ~.
b. The Secretary· shall be responsible for all communications
directed to and from the "Board. He shall be responsible for
setting hearing dates and issuing notices. The Secretary, and
no other member, shall further be de~ignated to receive notices
of appeal. Notices of appeal sha11 b~ addressed to the Secret~ry
in care of the City Clerk, City Hall,_ Lansing, Michigan.
4~ A majority of the Board members shall constitute a quorum
for any ·action by or hearing before the Board. However, a vote by
t~vo :members shall be necessary to make any ruling or determinatiOn
on any issue before the Board.
5. A member of the Board shall not act on any matter· in which
he has personal financial interests other than the common pu"blic
interest. In the event two (2) members so disqualify themselves; the·
Secretary shall request the Mayor to make a special ap:P-o:i-ntnent for
the Of achieving a quorum to determ~ne the matter. purpose
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6. The _Board shall from time to time adopt rules governing the
procedures for hearings before it and for other procedures deemed
necessary in carrying out the business of the Board, and may, from
time to time, amend such rules.
7. The rules adopted by the Board and their au1endments shall
be filed in the office of the City Clerk and shall be available for.
inspection by any interested person. A copy of the rules shall
be furnished on request to any interested person.
_8. A record shall be kept of all the Boards transactions
and proceedings. The Board shall cause hearings before it to be
recorded by a public stenographer or electronic device. _A trans-
cript of any such record shall be furnished the appellant on request
and payment of costs.
9. The Income Tax Division shall perform such clerical and
record keeping services for the Board as the Secretary shall request,
but shall_not be responsible for supplying a stenographer at hearings.
10. Upon proper application as hereafter prescribed, the Board
shall review
a. Final assessments
b. Denials in-Whole or in part of a claim for refund
c. Special rulings by the administrator.
ll. Applicati_on for or notice of appeal to the Board must be
a. By a ta.xpayer or employer, and
. 1>. 'tVi~hin 3-0 days of the fi~:..al as::;es~ment: denied
refund or special ruling; and
c. In writing, specifying the grounds upon which such
appeal is made, and
d. Addressed to the Secretary of the Board, care of":the
City Clerk, City Hall, Lansing, Michigan.
12" Upon receipt of notice of appeal, the Secretary shall
mtify the Administrator of the Ordinance who shall vlithin 15 days
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forward to the Board a certified transcript of all actions and
.findings relating to the matter under. appeal.
13. .A,t "':DJ'. t:i-,;ie ·after receipt of the certified· transcript from
-the Administrator _and before the date of hearing, the appel;I.ant upon
request may ~nspect the transcript. But failure to .make such request
and inspection within sufficient time to prepare for the hearing will
not constitute grounds for adjourning the hearing .
. 14_. The Secretary shall set a date for hearing, which date
sh al 1 be within a reasonable time after receipt of the certified
transcript. Notice of the time and place of hearing shall be sent
by the Secretary to the appellant by first class mail at the address
shown on his appeal, and to the Administrator, not less than 10 days
nor more than 30 days before the date set for hearing.
15. Hearings shall not be open to the public and all provisions
of the Ordinance relative to the confiden~ial natu~e of information
are applicable to proceedings before the Board.
16. At the hearing, the appellant or his duly authorized
representative, and the Admiriis.trator or his duly authbrized
representative, shall b~ given an op~ortunity to present evidence
relating to the matter under appeal_ with the 'limitation .that the·
hearing will be confin§id to presentation of only those matters set
forth in his notice of appeal upon which the appeal is based.
17. The appellant or Administrator may be accompanied by
cou-i:--,_sel--~! but
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18. After conclusion of the hearing the Board by a vote of at
.least 2 ()f its members shall affirm, reverse cir modify the decision or
ruling appealed from. A formal decision shall be written by the
members having decided the matter setting forth their findings and the
decision reached. The decision shall be signed by said members of
the· Board and a copy shall be furnished to the appellant and the
Administrator.
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