Objectives
This next level of appeal is intended to provide the taxpayer an opportunity to be heard by a panel, not involved in the first hearing, if the taxpayer is not satisfied with the decision of the Assessment Review Officer.
Board of Review
The Board of Review is composed of staff from the Controllers Office, the Office of Finance, and a member of the public, representing the business community.
Board of Review Process
Request for a Hearing
Within 45 days from the date of service of the decision of the Assessment Review Officer, the taxpayer may appeal the decision of the Assessment Review Officer by requesting a hearing before the Board of Review. The taxpayer shall address the request to the Assessment Review Officer and shall state the basis or bases for the request.
The Office of Finance shall acknowledge in writing the receipt of the request for a hearing. This acknowledgment shall include a request for the taxpayer to submit any supplemental evidence the taxpayer may wish to submit to support their position previously submitted and heard in the Assessment Review hearing, no later than 15 days from the date of the acknowledgement letter.
A hearing date shall be set no later than 90 days after the filing of the appeal. Notice of the time and place of the hearing shall be mailed to the taxpayer no later than 15 days before the hearing date.
Submission of Position Papers
All position papers, evidence, and arguments submitted by both parties to the Assessment Review Officer and a copy of the decision by the Assessment Review Officer shall be forwarded to the Board of Hearing and shall be part of the documents to be reviewed by the Board.
The taxpayer and/or the representative of the Director of Finance (other than a member of the Board of Review) may submit additional evidence and arguments on the issues presented in the Assessment Review hearing, as they believe to be relevant to their respective positions.
Hearing
At the hearing, except in extraordinary circumstances, the issues to be heard shall be limited only to those that have been presented and discussed in the Assessment Review hearing.
Both the taxpayer and the representative from the Office of Finance shall present their respective positions. The taxpayer shall support their arguments on why the issues brought to the Assessment Review Officer have not been resolved satisfactorily. Additional information or evidence may be brought before the Board of Review hearing to support the issues raised in the hearing before the Assessment Review Officer.
The Board of Review may require the presentation of additional evidence and/or argument from the taxpayer and/or the representative of the Director of Finance and may allow the hearing to be continued from time to time for the purpose of allowing the presentation of the required additional evidence and/or argument on the issues raised in the hearing before the Assessment Review Officer.
Postponement of the hearing shall be at the sole discretion of the Board of Review and normally only for compelling reasons such as sickness, fire, etc. Any request for postponement by the taxpayer shall be in written form addressed to the Representative of the Office of Finance on the Board (Hearing Officer, see Page 8) and shall include a statement and/or evidence of the reasons supporting postponement. An approval not communicated in writing to the party seeking postponement 5 days before the hearing shall be deemed denied.
Decision of the Board of Review
By majority vote of its members, the Board of Review may affirm or decrease the assessment. Written notice of the decision of the Board of Review shall be given to the taxpayer in the same form and in the same manner as the notice of assessment. Any minority opinion will be included in the notice.