Section 2004. Tax appeals tribunal; organization and appointment  


Latest version.
  • The tax
      appeals tribunal shall consist  of  three  commissioners  who  shall  be
      appointed  by  the  governor  by  and with the advice and consent of the
      senate. The governor shall designate one of the members of the  tribunal
      to  be president of the tax appeals tribunal, who shall be the executive
      of  the  division  of  tax  appeals  and  have  sole   charge   of   the
      administration  of  such division and who shall serve in the capacity of
      president during the pleasure of the governor. The two other members  of
      the  tribunal shall join with the president in exercising the powers and
      performing the duties specifically imposed by law on the tribunal  as  a
      body.  The  tribunal  may  determine  the rules of its procedure and may
      prescribe specific powers and duties of the president  not  inconsistent
      with any provision of law. A majority of the tribunal shall constitute a
      quorum  for  the purposes of exercising  such powers and performing such
      duties, including the issuing of decisions. No person shall be appointed
      as a member of the tax appeals  tribunal  unless  at  the  time  of  his
      appointment  he  is  a resident of the state and is knowledgeable on the
      subject of taxation and is skillful in matters pertaining  thereto,  and
      furthermore,  at  least two members of the tribunal shall each have been
      admitted to practice as attorneys at law in this state for  a  total  of
      ten  years  preceding  their appointments. Once appointed and confirmed,
      each commissioner shall continue in office until his  term  expires  and
      until  his  successor  has been appointed and has qualified. The term of
      office of each commissioner  shall  be  nine  years.  Vacancies  in  the
      tribunal  occurring otherwise than by expiration of term shall be filled
      for the unexpired term in the same manner as original appointments.  Any
      commissioner may after notice and an opportunity to be heard, be removed
      by  the  governor  for  neglect  of duty or misfeasance in office, and a
      commissioner may be removed  for  other  cause  by  the  senate  on  the
      recommendation  of  the  governor.  Each  commissioner  shall devote his
      entire time to the duties  of  his  office.    Each  commissioner  shall
      receive annual salaries within the amounts appropriated therefor.