§ 2004 — Tax appeals tribunal; organization and appointment

New York § 2004

• Jurisdiction: New York
• Law TAX: Tax
• Art. 40: Division of Tax Appeals

Text

§ 2004. Tax appeals tribunal; organization and appointment. The tax\nappeals tribunal shall consist of three commissioners who shall be\nappointed by the governor by and with the advice and consent of the\nsenate. The governor shall designate one of the members of the tribunal\nto be president of the tax appeals tribunal, who shall be the executive\nof the division of tax appeals and have sole charge of the\nadministration of such division and who shall serve in the capacity of\npresident during the pleasure of the governor. The two other members of\nthe tribunal shall join with the president in exercising the powers and\nperforming the duties specifically imposed by law on the tribunal as a\nbody. The tribunal may determine the rules of its procedure and may\nprescribe specific powers and duties of the president not inconsistent\nwith any provision of law. A majority of the tribunal shall constitute a\nquorum for the purposes of exercising such powers and performing such\nduties, including the issuing of decisions. No person shall be appointed\nas a member of the tax appeals tribunal unless at the time of his\nappointment he is a resident of the state and is knowledgeable on the\nsubject of taxation and is skillful in matters pertaining thereto, and\nfurthermore, at least two members of the tribunal shall each have been\nadmitted to practice as attorneys at law in this state for a total of\nten years preceding their appointments. Once appointed and confirmed,\neach commissioner shall continue in office until his term expires and\nuntil his successor has been appointed and has qualified. The term of\noffice of each commissioner shall be nine years. Vacancies in the\ntribunal occurring otherwise than by expiration of term shall be filled\nfor the unexpired term in the same manner as original appointments. Any\ncommissioner may after notice and an opportunity to be heard, be removed\nby the governor for neglect of duty or misfeasance in office, and a\ncommissioner may be removed for other cause by the senate on the\nrecommendation of the governor. Each commissioner shall devote his\nentire time to the duties of his office. Each commissioner shall\nreceive annual salaries within the amounts appropriated therefor.\n