Section 150. Office of administrative tax appeals

There shall be an office
  of administrative tax appeals, which shall consist of the tax commission
  established by section one hundred fifty-three of this charter  and  the
  tax  appeals  tribunal established by section one hundred sixty-eight of
  this charter and shall provide staff and  administrative  assistance  to
  such  commission  and  such  tribunal.  The office of administrative tax
  appeals shall operate  pursuant  to  a  written  agreement  between  the
  president  of  the  tax  commission and the president of the tax appeals
  tribunal, and shall be headed by a director appointed in accordance with
  such agreement. Such director may be the president of the tax commission
  or the president of the tax appeals tribunal or both.  If  there  is  no
  such  agreement,  such  office  shall  provide  staff and administrative
  assistance to such commission and such tribunal in accordance  with  the
  respective powers of such presidents.