Section 168. Tribunal for tax appeals

a.  An  independent tax appeals
  tribunal is hereby established. Such tribunal shall be within the office
  of administrative tax appeals  established  under  section  one  hundred
  fifty  of this charter. The tribunal shall have jurisdiction to hear and
  determine cases initiated by the filing of petitions protesting  notices
  issued  by the commissioner of finance, which give a person the right to
  a hearing, including but not limited to any notice of  determination  of
  tax  due,  of  a  tax  deficiency,  of  a  denial  of a refund or credit
  application or of the refusal to grant, the suspension or the revocation
  of a license issued pursuant to chapter thirteen of title eleven of  the
  administrative  code,  which notices relate to nonproperty taxes, excise
  taxes and annual vault charges imposed by the city, except  those  taxes
  and  charges administered by the State of New York on behalf of the City
  of New York. For purposes of the preceding sentence, if the commissioner
  of finance fails to act with respect to a refund application before  the
  expiration  of  the  time  period  after  which  the taxpayer may file a
  petition for refund with the tribunal pursuant  to  subdivision  (c)  of
  section   11-529   or   subdivision  three  of  section  11-680  of  the
  administrative code, such failure shall be deemed  to  be  a  notice  of
  denial  of  a  refund  issued by the commissioner of finance pursuant to
  such  subdivision.  The  tribunal  shall  review  petitions  and   other
  documents  submitted  to  it,  hold  hearings,  and  render decisions as
  provided in this chapter. In rendering its decisions on claims  asserted
  by taxpayers or the commissioner of finance, the tribunal shall have the
  same  power  and  authority  as  the  commissioner of finance to impose,
  modify or waive any taxes within its jurisdiction, interest thereon, and
  any applicable civil penalties. In appeals in which  the  rules  of  the
  commissioner  of finance are at issue, the tribunal shall have the power
  and authority to rule on the legality of such rules.
    b. The tribunal shall be composed of three commissioners, each of whom
  shall be appointed by the mayor. The mayor shall designate  one  of  the
  three  commissioners  as  president  of the tribunal, who shall serve as
  president during his or her term as commissioner. The president  of  the
  tribunal, in addition to performing his or her duties as a commissioner,
  shall  be in charge of the administration and operation of the tribunal.
  Each commissioner shall serve a term of  six  years,  except  the  mayor
  shall  specify  in  the  case of the first three commissioners appointed
  that (i) the term of one of those commissioners  shall  expire  on  June
  thirtieth,  nineteen hundred and ninety-two, (ii) the term of another of
  those commissioners shall expire on June thirtieth, nineteen hundred and
  ninety-four, and (iii) the term of the commissioner designated president
  shall expire on June thirtieth, nineteen  hundred  and  ninety-six.  The
  mayor may remove any commissioner from the tribunal for neglect of duty,
  for   inability   to  perform  duties  because  of  mental  or  physical
  disability, for malfeasance or for any other just cause, after providing
  such commissioner prior notice and an opportunity to be heard. The mayor
  shall  fill  any  vacancy  in  the  tribunal  occurring  other  than  by
  expiration   of   term  in  the  same  manner  as  for  making  original
  appointments, except an appointment to fill a vacancy  shall  expire  at
  the  end  of  the  term  of the commissioner whose departure created the
  vacancy. The number of commissioners on the tribunal may be increased by
  local law.
    c. No person shall be appointed as a commissioner unless  that  person
  possesses  substantial  knowledge and competence in the area of taxation
  and has been admitted to practice as an attorney in  the  State  of  New
  York  for at least ten years. Every commissioner, while in office, shall
  give his or her whole time to the duties of the office,  and  shall  not
  engage  in  the  practice  of  law  or  other  occupation, profession or

  employment. Each commissioner shall receive an annual salary in the same
  amount as is payable to a judge of the civil court of the  City  of  New
  York.  A commissioner's annual salary shall not be diminished during his
  or her term of office.
    d.  The  president  of  the  tribunal shall appoint administrative law
  judges, subject to appropriations therefor, who shall be  authorized  to
  conduct  any  hearing or motion procedure within the jurisdiction of the
  tribunal, subject to en banc review by the tribunal. Each administrative
  law judge shall be an attorney admitted to practice in the state of  New
  York  for  at  least  five  years or are currently employed as a hearing
  officer in the department of  finance.  Each  administrative  law  judge
  shall  be appointed pursuant to the civil service law. The president may
  designate  one  of  the  administrative  law  judges  to  be  the  chief
  administrative law judge, having such powers as are prescribed under the
  rules  of  the tribunal. A determination issued by an administrative law
  judge shall finally decide the matters in controversy unless  any  party
  to  the  hearing  takes  exception  by timely requesting a review by the
  tribunal sitting en banc as provided for by rules adopted under  section
  one   hundred  sixty-nine  of  the  charter.  Determinations  issued  by
  administrative law judges shall not be cited, shall not be considered as
  precedent nor given  any  force  or  effect  in  any  other  proceedings
  conducted  by  the  tribunal or in any judicial proceedings conducted in
  this state.
    e. The president of the tribunal  shall  appoint  presiding  officers,
  subject  to  appropriations therefor, who shall be authorized to conduct
  small claims hearings  under  a  procedural  system  to  be  established
  pursuant  to  subdivision  e  of  section  one hundred sixty-nine of the
  charter. The qualifications for the position of presiding officer  shall
  be  determined by rules adopted pursuant to subdivision e of section one
  hundred sixty-nine of the charter, and each presiding officer  shall  be
  appointed pursuant to the civil service law.
    f.  The  tribunal  shall  collect, compile and prepare for publication
  statistics and other data with respect  to  its  operations,  and  shall
  submit annually to the mayor a report on such operations, including, but
  not  limited  to,  the  number  of  proceedings  initiated, the types of
  dispositions made and the number of proceedings pending.