Appeals Process. The Participants acknowledge that, pursuant to local ordinances, regulations, and rules, each Participant has its own procedures by which matters relating to the calculation, assessment, and collection of business license taxes may be appealed. With respect to Impositions subject to this Agreement, however, each Participant has enacted a local ordinance by which appeals relating to such Impositions are excluded from the otherwise applicable local ordinance. Each Participant agrees that the appeals process described in this Section shall apply to all appeals relating to Impositions subject to this Agreement. Each Participant hereby consents to the adoption of the appeals process described in this Section; specifically declares its intention that such appeals process shall be deemed an exception to its otherwise applicable local ordinances, regulations, and rules; and agrees that it has or will approve such appeals process by appropriate local action. (a) There is hereby created a board for purposes of hearing appeals pursuant to this Section (the “Appeals Board”). The Appeals Board shall contain three members. The President of the Association, the Executive Director of the Association, and the President of the South Carolina Business Licensing Officials Association (“BLOA”) shall each serve ex officio as members of the Appeals Board, with terms of office coterminous with their terms as officers of the Association or BLOA, as appropriate. The President of the Association, or in his or her absence the Executive Director of the Association, shall serve as chair at meetings of the Appeals Board. (b) With respect to the calculation, assessment, and collection of Impositions, the following appeals process, as required by Section 6-1-410, shall apply. (1) If a taxpayer fails or refuses to pay an Imposition by the date on which such Imposition is due, the LRS Business License Official may serve notice of assessment of the Imposition due on the taxpayer by mail or personal service. Within thirty days after the date of postmark or personal service, a taxpayer may request, in writing with reasons stated, an adjustment of the assessment. An informal conference between the LRS Business License Official and the taxpayer must be held within fifteen days of the receipt of the request, at which time the taxpayer may present any information or documents in support of the requested adjustment. Within five days after the conference, the LRS Business License Official shall issue a notice of final assessment and serve the taxpayer by mail or personal service with the notice and provide a form for any further appeal of the assessment by the taxpayer. (2) Within thirty days after the date of postmark or personal service, the taxpayer may appeal the notice of final assessment by filing a completed appeal form with the LRS Business License Official, by mail or personal service, and by paying to LRS in protest at least eighty percent of the business license tax based on the final assessment. The appeal must be heard and determined by the Appeals Board. The Appeals Board shall provide the taxpayer with written notice of the hearing and with any rules of evidence or procedure prescribed by the Appeals Board. The hearing must be held within thirty days after receipt of the appeal form unless continued to another date by agreement of the parties. A hearing by the Appeals Board must be held at a regular or specially called meeting of the Appeals Board. At the appeals hearing, the taxpayer and LRS have the right to be represented by counsel, to present testimony and evidence, and to cross-examine witnesses. The hearing must be recorded and must be transcribed at the expense of the party so requesting. The Appeals Board shall decide the assessment by majority vote. The Appeals Board shall issue a written decision explaining the basis for the decision with findings of fact and conclusions and shall inform the taxpayer of the right to request a contested case hearing before the Administrative Law Court. The written decision must be filed with the LRS Business License Official and served on the taxpayer by mail or personal service. The decision is the final decision of LRS on the assessment. (3) Within thirty days after the date of postmark or personal service of LRS’s written decision on the assessment, a taxpayer may appeal the decision to the Administrative Law Court in accordance with the rules of the Administrative Law Court.
Appears in 6 contracts
Samples: Local Revenue Services Agreement, Intergovernmental Agreement, Intergovernmental Agreement
Appeals Process. The Participants acknowledge that, pursuant to local ordinances, regulations, and rules, each Participant has its own procedures by which matters relating to the calculation, assessment, and collection of business license taxes may be appealed. With respect to Impositions subject to this Agreement, however, each Participant has enacted a local ordinance by which appeals relating to such Impositions are excluded from the otherwise applicable local ordinance. Each Participant agrees that the appeals process described in this Section shall apply to all appeals relating to Impositions subject to this Agreement. Each Participant hereby consents to the adoption of the appeals process described in this Section; specifically declares its intention that such appeals process shall be deemed an exception to its otherwise applicable local ordinances, regulations, and rules; and agrees that it has or will approve such appeals process by appropriate local action.
(a) There is hereby created a board for purposes of hearing appeals pursuant to this Section (the “Appeals Board”The incumbent(s). The Appeals Board shall contain three members. The President of the Association, the Executive Director of designated manager, YusApuY or the AssociationEmployer, and the President of the South Carolina Business Licensing Officials Association (“BLOA”) shall each serve ex officio as members of the Appeals Board, with terms of office coterminous with their terms as officers of the Association or BLOA, as appropriate. The President of the Association, or in his or her absence the Executive Director of the Association, shall serve as chair at meetings of the Appeals Boardcan appeal Joint Job Evaluation Committee decisions for existing positions.
(b) With respect to the calculation, assessment, and collection of Impositions, Appeals may be filed based on the following appeals processcriteria:
(i) The evaluation results are not consistent with the benchmarks, as required by Section 6-1-410or
(ii) Extenuating circumstances, shall applyor
(iii) A violation of Article 14 of the Collective Agreement.
(1c) If an incumbent and/or designated manager decides to appeal a taxpayer fails or refuses Joint Job Evaluation Committee’s decision, their intent to pay an Imposition by the date on which such Imposition is due, the LRS Business License Official may serve notice of assessment of the Imposition due on the taxpayer by mail or personal service. Within thirty days after the date of postmark or personal service, a taxpayer may request, in writing with reasons stated, an adjustment of the assessment. An informal conference between the LRS Business License Official and the taxpayer appeal must be held submitted by email or written notification to the Compensation Office within fifteen ten (10) working days of the receipt of the request, at which time the taxpayer may present any information or documents in support of the requested adjustment. Within five days after the conference, the LRS Business License Official shall issue a notice of final assessment and serve the taxpayer by mail or personal service with the notice and provide a form for any further appeal of the assessment by the taxpayerEvaluation Report.
(2d) Within thirty If YusApuY or the Employer appeals a Joint Job Evaluation Committee’s decision, it must be submitted by email or written notification to the Employer or YusApuY within ten (10) working days after of receipt of the date of postmark or personal serviceEvaluation Report.
(e) Incumbent(s), the taxpayer may designated manager, YusApuY and the Employer shall be notified within five (5) working days of any submitted appeal of a Joint Job Evaluation Committee’s decision.
(f) YusApuY and the notice of final assessment by filing Compensation Office shall each prepare a completed appeal form with written rationale. The rationale shall be based only on the LRS Business License OfficialJob Evaluation Questionnaire and related information submitted to the Joint Job Evaluation Committee and shall identify criteria for appeal, by mail or personal servicethe evaluation factor level(s) the party(s) is appealing/responding to, and the recommended evaluation factor level(s) with supporting justification.
(g) A Joint Appeals Committee shall consider an appeal of an evaluation decision made by paying to LRS in protest at least eighty percent of the business license tax a Joint Job Evaluation Committee based on the final assessment. following process:
(i) The appeal must be heard and determined Joint Appeals Committee shall have access to: all information provided to the Joint Job Evaluation Committee(s); all documentation prepared by the Joint Job Evaluation Committee and written appeal rationale documentation.
(ii) Based on all information provided, the Joint Appeals Board. The Appeals Board Committee shall provide determine if there are sufficient grounds to assign a different level to the taxpayer with written notice of appealed factor(s), or confirm the hearing and with any rules of evidence or procedure prescribed factor level(s) assigned by the Joint Job Evaluation Committee. If the Joint Appeals Board. The hearing must be held within thirty days after receipt Committee determines that clarification of the appeal form unless continued to another date by agreement of the parties. A hearing by the Appeals Board must be held at a regular or specially called meeting of the Appeals Board. At the appeals hearingsubmitted information is required, the taxpayer Committee shall interview the incumbent and LRS the designated manager.
(iii) The Joint Appeals Committee shall have the right to be represented override any evaluated factor established by counsel, to present testimony and evidence, and to cross-examine witnesses. The hearing must be recorded and must be transcribed at the expense of the party so requesting. The Appeals Board shall decide the assessment by majority vote. The Appeals Board shall issue a written decision explaining the basis for the decision with findings of fact and conclusions and shall inform the taxpayer of the right to request a contested case hearing before the Administrative Law Court. The written decision must be filed with the LRS Business License Official and served on the taxpayer by mail or personal service. The decision is the final decision of LRS on the assessmentJoint Job Evaluation Committee.
(3iv) Within thirty days after Joint Appeals Committee decisions shall be made by consensus and shall be final and binding on both parties. When consensus is not reached, then the date of postmark or personal service of LRS’s written decision on the assessment, appeal and all submitted documentation shall be directed to a taxpayer may appeal the decision to the Administrative Law Court in accordance with the rules of the Administrative Law CourtLabour/Management committee for binding resolution.
Appears in 5 contracts
Samples: Collective Agreement, Collective Agreement, Collective Agreement
Appeals Process. The Participants acknowledge that, pursuant to local ordinances, regulations, and rules, each Participant has its own procedures by which matters relating to the calculation, assessment, and collection of business license taxes may be appealed. With respect to Impositions subject to this Agreement, however, each Participant has enacted a local ordinance by which appeals relating to such Impositions are excluded from the otherwise applicable local ordinance. Each Participant agrees that the appeals process described in this Section shall apply to all appeals relating to Impositions subject to this Agreement. Each Participant hereby consents to the adoption of the appeals process described in this Section; specifically declares its intention that such appeals process shall be deemed an exception to its otherwise applicable local ordinances, regulations, and rules; and agrees that it has or will approve such appeals process by appropriate local action.
(a) There is hereby created a board for purposes of hearing appeals pursuant to this Section (the “Appeals Board”The incumbent(s). The Appeals Board shall contain three members. The President of the Association, the Executive Director of designated manager, XxxXxxX or the AssociationEmployer, and the President of the South Carolina Business Licensing Officials Association (“BLOA”) shall each serve ex officio as members of the Appeals Board, with terms of office coterminous with their terms as officers of the Association or BLOA, as appropriate. The President of the Association, or in his or her absence the Executive Director of the Association, shall serve as chair at meetings of the Appeals Boardcan appeal Joint Job Evaluation Committee decisions for existing positions.
(b) With respect to the calculation, assessment, and collection of Impositions, Appeals may be filed based on the following appeals processcriteria:
(i) The evaluation results are not consistent with the benchmarks, as required by Section 6-1-410or
(ii) Extenuating circumstances, shall applyor
(iii) A violation of Article 14 of the Collective Agreement.
(1c) If an incumbent and/or designated manager decides to appeal a taxpayer fails or refuses Joint Job Evaluation Committee’s decision, their intent to pay an Imposition by the date on which such Imposition is due, the LRS Business License Official may serve notice of assessment of the Imposition due on the taxpayer by mail or personal service. Within thirty days after the date of postmark or personal service, a taxpayer may request, in writing with reasons stated, an adjustment of the assessment. An informal conference between the LRS Business License Official and the taxpayer appeal must be held submitted by email or written notification to the Compensation Office within fifteen ten (10) working days of the receipt of the request, at which time the taxpayer may present any information or documents in support of the requested adjustment. Within five days after the conference, the LRS Business License Official shall issue a notice of final assessment and serve the taxpayer by mail or personal service with the notice and provide a form for any further appeal of the assessment by the taxpayerEvaluation Report.
(2d) Within thirty If YusApuY or the Employer appeals a Joint Job Evaluation Committee’s decision, it must be submitted by email or written notification to the Employer or YusApuY within ten (10) working days after of receipt of the date of postmark or personal serviceEvaluation Report.
(e) Incumbent(s), the taxpayer may designated manager, YusApuY and the Employer shall be notified within five (5) working days of any submitted appeal of a Joint Job Evaluation Committee’s decision.
(f) YusApuY and the notice Compensation Office shall each prepare a written rationale within six (6) months of final assessment by filing a completed the appeal form with being initiated. The rationale shall be based only on the LRS Business License OfficialJob Evaluation Questionnaire and related information submitted to the Joint Job Evaluation Committee and shall identify criteria for appeal, by mail or personal servicethe evaluation factor level(s) the Party(s) is appealing/responding to, and the recommended evaluation factor level(s) with supporting justification.
(g) A Joint Appeals Committee shall consider an appeal of an evaluation decision made by paying to LRS in protest at least eighty percent of the business license tax a Joint Job Evaluation Committee based on the final assessment. following process:
(i) The appeal must be heard and determined Joint Appeals Committee shall have access to: all information provided to the Joint Job Evaluation Committee(s); all documentation prepared by the Joint Job Evaluation Committee and written appeal rationale documentation.
(ii) Based on all information provided, the Joint Appeals Board. The Appeals Board Committee shall provide determine if there are sufficient grounds to assign a different level to the taxpayer with written notice of appealed factor(s), or confirm the hearing and with any rules of evidence or procedure prescribed factor level(s) assigned by the Joint Job Evaluation Committee. If the Joint Appeals Board. The hearing must be held within thirty days after receipt Committee determines that clarification of the appeal form unless continued to another date by agreement of the parties. A hearing by the Appeals Board must be held at a regular or specially called meeting of the Appeals Board. At the appeals hearingsubmitted information is required, the taxpayer Committee shall interview the incumbent and LRS the designated manager.
(iii) The Joint Appeals Committee shall have the right to be represented override any evaluated factor established by counsel, to present testimony and evidence, and to cross-examine witnesses. The hearing must be recorded and must be transcribed at the expense of the party so requesting. The Appeals Board shall decide the assessment by majority vote. The Appeals Board shall issue a written decision explaining the basis for the decision with findings of fact and conclusions and shall inform the taxpayer of the right to request a contested case hearing before the Administrative Law Court. The written decision must be filed with the LRS Business License Official and served on the taxpayer by mail or personal service. The decision is the final decision of LRS on the assessmentJoint Job Evaluation Committee.
(iv) The Joint Appeals Committee shall make a decision within three (3) Within thirty days after the date of postmark or personal service of LRS’s written decision on the assessment, a taxpayer may appeal the decision to the Administrative Law Court in accordance with the rules months of the Administrative Law Courtsubmission of the written rationales per Article 14.08(f).
(v) Joint Appeals Committee decisions shall be made by consensus and shall be final and binding on both Parties. When consensus is not reached, then the appeal and all submitted documentation shall be directed to a Labour/Management committee for binding resolution.
Appears in 5 contracts
Samples: Collective Agreement, Collective Agreement, Collective Agreement
Appeals Process. The Participants acknowledge that, pursuant to local ordinances, regulations, and rules, each Participant has its own procedures by which matters relating to the calculation, assessment, and collection of business license taxes may be appealed. With respect to Impositions subject to this Agreement, however, each Participant has enacted a local ordinance by which appeals relating to such Impositions are excluded from the otherwise applicable local ordinance. Each Participant agrees that the appeals process described in this Section shall apply to all appeals relating to Impositions subject to this Agreement. Each Participant hereby consents to the adoption of the appeals process described in this Section; specifically declares its intention that such appeals process shall be deemed an exception to its otherwise applicable local ordinances, regulations, and rules; and agrees that it has or will approve such appeals process by appropriate local action.
(a) There is hereby created a board for purposes of hearing appeals pursuant to this Section (the “Appeals Board”The incumbent(s). The Appeals Board shall contain three members. The President of the Association, the Executive Director of designated manager, YusApuY or the AssociationEmployer, and the President of the South Carolina Business Licensing Officials Association (“BLOA”) shall each serve ex officio as members of the Appeals Board, with terms of office coterminous with their terms as officers of the Association or BLOA, as appropriate. The President of the Association, or in his or her absence the Executive Director of the Association, shall serve as chair at meetings of the Appeals Boardcan appeal Joint Job Evaluation Committee decisions for existing positions.
(b) With respect to the calculation, assessment, and collection of Impositions, Appeals may be filed based on the following appeals processcriteria:
(i) The evaluation results are not consistent with the benchmarks, as required by Section 6-1-410or
(ii) Extenuating circumstances, shall applyor
(iii) A violation of Article 14 of the Collective Agreement.
(1c) If an incumbent and/or designated manager decides to appeal a taxpayer fails or refuses Joint Job Evaluation Committee’s decision, their intent to pay an Imposition by the date on which such Imposition is due, the LRS Business License Official may serve notice of assessment of the Imposition due on the taxpayer by mail or personal service. Within thirty days after the date of postmark or personal service, a taxpayer may request, in writing with reasons stated, an adjustment of the assessment. An informal conference between the LRS Business License Official and the taxpayer appeal must be held submitted by email or written notification to the Compensation Office within fifteen ten (10) working days of the receipt of the request, at which time the taxpayer may present any information or documents in support of the requested adjustment. Within five days after the conference, the LRS Business License Official shall issue a notice of final assessment and serve the taxpayer by mail or personal service with the notice and provide a form for any further appeal of the assessment by the taxpayerEvaluation Report.
(2d) Within thirty If YusApuY or the Employer appeals a Joint Job Evaluation Committee’s decision, it must be submitted by email or written notification to the Employer or YusApuY within ten (10) working days after of receipt of the date of postmark or personal serviceEvaluation Report.
(e) Incumbent(s), the taxpayer may designated manager, YusApuY and the Employer shall be notified within five (5) working days of any submitted appeal of a Joint Job Evaluation Committee’s decision.
(f) YusApuY and the notice of final assessment by filing Compensation Office shall each prepare a completed appeal form with written rationale. The rationale shall be based only on the LRS Business License OfficialJob Evaluation Questionnaire and related information submitted to the Joint Job Evaluation Committee and shall identify criteria for appeal, by mail or personal servicethe evaluation factor level(s) the party(s) is appealing/responding to, and the recommended evaluation factor level(s) with supporting justification.
(g) A Joint Appeals Committee shall consider an appeal of an evaluation decision made by paying to LRS in protest at least eighty percent of the business license tax a Joint Job Evaluation Committee based on the final assessment. following process:
(i) The appeal must be heard and determined Joint Appeals Committee shall have access to: all information provided to the Joint Job Evaluation Committee(s); all documentation prepared by the Joint Job Evaluation Committee and written appeal rationale documentation.
(ii) Based on all information provided, the Joint Appeals Board. The Appeals Board Committee shall provide determine if there are sufficient grounds to assign a different level to the taxpayer with written notice of appealed factor(s), or confirm the hearing and with any rules of evidence or procedure prescribed factor level(s) assigned by the Joint Job Evaluation Committee. If the Joint Appeals Board. The hearing must be held within thirty days after receipt Committee determines that clarification of the appeal form unless continued to another date by agreement of the parties. A hearing by the Appeals Board must be held at a regular or specially called meeting of the Appeals Board. At the appeals hearingsubmitted information is required, the taxpayer Committee shall interview the incumbent and LRS the designated manager.
(iii) The Joint Appeals Committee shall have the right to be represented override any evaluated factor established by counsel, to present testimony and evidence, and to cross-examine witnesses. The hearing must be recorded and must be transcribed at the expense of the party so requesting. The Appeals Board shall decide the assessment by majority vote. The Appeals Board shall issue a written decision explaining the basis for the decision with findings of fact and conclusions and shall inform the taxpayer of the right to request a contested case hearing before the Administrative Law Court. The written decision must be filed with the LRS Business License Official and served on the taxpayer by mail or personal service. The decision is the final decision of LRS on the assessmentJoint Job Evaluation Committee.
(3) Within thirty days after the date of postmark or personal service of LRS’s written decision on the assessment, a taxpayer may appeal the decision to the Administrative Law Court in accordance with the rules of the Administrative Law Court.
Appears in 2 contracts
Samples: Collective Agreement, Collective Agreement
Appeals Process. The Participants acknowledge that, pursuant to local ordinances, regulations, and rules, each Participant has its own procedures by which matters relating to the calculation, assessment, and collection of business license taxes may be appealed. With respect to Impositions subject to this Agreement, however, each Participant has enacted a local ordinance by which appeals relating to such Impositions are excluded from the otherwise applicable local ordinance. Each Participant agrees that the appeals process described in this Section shall apply to all appeals relating to Impositions subject to this Agreement. Each Participant hereby consents to the adoption of the appeals process described in this Section; specifically declares its intention that such appeals process shall be deemed an exception to its otherwise applicable local ordinances, regulations, and rules; and agrees that it has or will approve such appeals process by appropriate local action.
(a) There is hereby created a board for purposes of hearing appeals pursuant to this Section (the “Appeals Board”The incumbent(s). The Appeals Board shall contain three members. The President of the Association, the Executive Director of designated manager, XxxXxxX or the AssociationEmployer, and the President of the South Carolina Business Licensing Officials Association (“BLOA”) shall each serve ex officio as members of the Appeals Board, with terms of office coterminous with their terms as officers of the Association or BLOA, as appropriate. The President of the Association, or in his or her absence the Executive Director of the Association, shall serve as chair at meetings of the Appeals Boardcan appeal Joint Job Evaluation Committee decisions for existing positions.
(b) With respect to the calculation, assessment, and collection of Impositions, Appeals may be filed based on the following appeals processcriteria:
(i) The evaluation results are not consistent with the benchmarks, as required by Section 6-1-410or
(ii) Extenuating circumstances, shall applyor
(iii) A violation of Article 14 of the Collective Agreement.
(1c) If an incumbent and/or designated manager decides to appeal a taxpayer fails or refuses Joint Job Evaluation Committee’s decision, their intent to pay an Imposition by the date on which such Imposition is due, the LRS Business License Official may serve notice of assessment of the Imposition due on the taxpayer by mail or personal service. Within thirty days after the date of postmark or personal service, a taxpayer may request, in writing with reasons stated, an adjustment of the assessment. An informal conference between the LRS Business License Official and the taxpayer appeal must be held submitted by email or written notification to the Compensation Office within fifteen ten (10) working days of the receipt of the request, at which time the taxpayer may present any information or documents in support of the requested adjustment. Within five days after the conference, the LRS Business License Official shall issue a notice of final assessment and serve the taxpayer by mail or personal service with the notice and provide a form for any further appeal of the assessment by the taxpayerEvaluation Report.
(2d) Within thirty If YusApuY or the Employer appeals a Joint Job Evaluation Committee’s decision, it must be submitted by email or written notification to the Employer or YusApuY within ten (10) working days after of receipt of the date of postmark or personal serviceEvaluation Report.
(e) Incumbent(s), the taxpayer may designated manager, YusApuY and the Employer shall be notified within five (5) working days of any submitted appeal of a Joint Job Evaluation Committee’s decision.
(f) YusApuY and the notice of final assessment by filing Compensation Office shall each prepare a completed appeal form with written rationale. The rationale shall be based only on the LRS Business License OfficialJob Evaluation Questionnaire and related information submitted to the Joint Job Evaluation Committee and shall identify criteria for appeal, by mail or personal servicethe evaluation factor level(s) the Party(s) is appealing/responding to, and the recommended evaluation factor level(s) with supporting justification.
(g) A Joint Appeals Committee shall consider an appeal of an evaluation decision made by paying to LRS in protest at least eighty percent of the business license tax a Joint Job Evaluation Committee based on the final assessment. following process:
(i) The appeal must be heard and determined Joint Appeals Committee shall have access to: all information provided to the Joint Job Evaluation Committee(s); all documentation prepared by the Joint Job Evaluation Committee and written appeal rationale documentation.
(ii) Based on all information provided, the Joint Appeals Board. The Appeals Board Committee shall provide determine if there are sufficient grounds to assign a different level to the taxpayer with written notice of appealed factor(s), or confirm the hearing and with any rules of evidence or procedure prescribed factor level(s) assigned by the Joint Job Evaluation Committee. If the Joint Appeals Board. The hearing must be held within thirty days after receipt Committee determines that clarification of the appeal form unless continued to another date by agreement of the parties. A hearing by the Appeals Board must be held at a regular or specially called meeting of the Appeals Board. At the appeals hearingsubmitted information is required, the taxpayer Committee shall interview the incumbent and LRS the designated manager.
(iii) The Joint Appeals Committee shall have the right to be represented override any evaluated factor established by counsel, to present testimony and evidence, and to cross-examine witnesses. The hearing must be recorded and must be transcribed at the expense of the party so requesting. The Appeals Board shall decide the assessment by majority vote. The Appeals Board shall issue a written decision explaining the basis for the decision with findings of fact and conclusions and shall inform the taxpayer of the right to request a contested case hearing before the Administrative Law Court. The written decision must be filed with the LRS Business License Official and served on the taxpayer by mail or personal service. The decision is the final decision of LRS on the assessmentJoint Job Evaluation Committee.
(3iv) Within thirty days after Joint Appeals Committee decisions shall be made by consensus and shall be final and binding on both Parties. When consensus is not reached, then the date of postmark or personal service of LRS’s written decision on the assessment, appeal and all submitted documentation shall be directed to a taxpayer may appeal the decision to the Administrative Law Court in accordance with the rules of the Administrative Law CourtLabour/Management committee for binding resolution.
Appears in 2 contracts
Samples: Collective Agreement, Collective Agreement
Appeals Process. The Participants acknowledge that, pursuant to local ordinances, regulations, and rules, each Participant has its own procedures by which matters relating to the calculation, assessment, and collection of business license taxes may be appealed. With respect to Impositions subject to this Agreement, however, each Participant has enacted a local ordinance by which appeals relating to such Impositions are excluded from the otherwise applicable local ordinance. Each Participant agrees that the appeals process described in this Section shall apply to all appeals relating to Impositions subject to this Agreement. Each Participant hereby consents to the adoption of the appeals process described in this Section; specifically declares its intention that such appeals process shall be deemed an exception to its otherwise applicable local ordinances, regulations, and rules; and agrees that it has or will approve such appeals process by appropriate local action.
(a) There is hereby created a board for purposes of hearing appeals pursuant to this Section (the “Appeals Board”The incumbent(s). The Appeals Board shall contain three members. The President of the Association, the Executive Director of designated manager, YusApuY or the AssociationEmployer, and the President of the South Carolina Business Licensing Officials Association (“BLOA”) shall each serve ex officio as members of the Appeals Board, with terms of office coterminous with their terms as officers of the Association or BLOA, as appropriate. The President of the Association, or in his or her absence the Executive Director of the Association, shall serve as chair at meetings of the Appeals Boardcan appeal Joint Job Evaluation Committee decisions for existing positions.
(b) With respect to the calculation, assessment, and collection of Impositions, Appeals may be filed based on the following appeals processcriteria:
(i) The evaluation results are not consistent with the benchmarks, as required by Section 6-1-410or
(ii) Extenuating circumstances, shall applyor
(iii) A violation of Article 14 of the Collective Agreement.
(1c) If an incumbent and/or designated manager decides to appeal a taxpayer fails or refuses Joint Job Evaluation Committee’s decision, their intent to pay an Imposition by the date on which such Imposition is due, the LRS Business License Official may serve notice of assessment of the Imposition due on the taxpayer by mail or personal service. Within thirty days after the date of postmark or personal service, a taxpayer may request, in writing with reasons stated, an adjustment of the assessment. An informal conference between the LRS Business License Official and the taxpayer appeal must be held submitted by email or written notification to the Compensation Office within fifteen ten (10) working days of the receipt of the request, at which time the taxpayer may present any information or documents in support of the requested adjustment. Within five days after the conference, the LRS Business License Official shall issue a notice of final assessment and serve the taxpayer by mail or personal service with the notice and provide a form for any further appeal of the assessment by the taxpayerEvaluation Report.
(2d) Within thirty If YusApuY or the Employer appeals a Joint Job Evaluation Committee’s decision, it must be submitted by email or written notification to the Employer or YusApuY within ten (10) working days after of receipt of the date of postmark or personal serviceEvaluation Report.
(e) Incumbent(s), the taxpayer may designated manager, YusApuY and the Employer shall be notified within five (5) working days of any submitted appeal of a Joint Job Evaluation Committee’s decision.
(f) YusApuY and the notice of final assessment by filing Compensation Office shall each prepare a completed appeal form with written rationale. The rationale shall be based only on the LRS Business License OfficialJob Evaluation Questionnaire and related information submitted to the Joint Job Evaluation Committee and shall identify criteria for appeal, by mail or personal servicethe evaluation factor level(s) the Party(s) is appealing/responding to, and the recommended evaluation factor level(s) with supporting justification.
(g) A Joint Appeals Committee shall consider an appeal of an evaluation decision made by paying to LRS in protest at least eighty percent of the business license tax a Joint Job Evaluation Committee based on the final assessment. following process:
(i) The appeal must be heard and determined Joint Appeals Committee shall have access to: all information provided to the Joint Job Evaluation Committee(s); all documentation prepared by the Joint Job Evaluation Committee and written appeal rationale documentation.
(ii) Based on all information provided, the Joint Appeals Board. The Appeals Board Committee shall provide determine if there are sufficient grounds to assign a different level to the taxpayer with written notice of appealed factor(s), or confirm the hearing and with any rules of evidence or procedure prescribed factor level(s) assigned by the Joint Job Evaluation Committee. If the Joint Appeals Board. The hearing must be held within thirty days after receipt Committee determines that clarification of the appeal form unless continued to another date by agreement of the parties. A hearing by the Appeals Board must be held at a regular or specially called meeting of the Appeals Board. At the appeals hearingsubmitted information is required, the taxpayer Committee shall interview the incumbent and LRS the designated manager.
(iii) The Joint Appeals Committee shall have the right to be represented override any evaluated factor established by counsel, to present testimony and evidence, and to cross-examine witnesses. The hearing must be recorded and must be transcribed at the expense of the party so requesting. The Appeals Board shall decide the assessment by majority vote. The Appeals Board shall issue a written decision explaining the basis for the decision with findings of fact and conclusions and shall inform the taxpayer of the right to request a contested case hearing before the Administrative Law Court. The written decision must be filed with the LRS Business License Official and served on the taxpayer by mail or personal service. The decision is the final decision of LRS on the assessmentJoint Job Evaluation Committee.
(3iv) Within thirty days after Joint Appeals Committee decisions shall be made by consensus and shall be final and binding on both Parties. When consensus is not reached, then the date of postmark or personal service of LRS’s written decision on the assessment, appeal and all submitted documentation shall be directed to a taxpayer may appeal the decision to the Administrative Law Court in accordance with the rules of the Administrative Law CourtLabour/Management committee for binding resolution.
Appears in 1 contract
Samples: Collective Agreement
Appeals Process. The Participants acknowledge that, pursuant to local ordinances, regulations, and rules, each Participant has its own procedures by which matters relating to the calculation, assessment, and collection of business license taxes may be appealed. With respect to Impositions subject to this Agreement, however, each Participant has enacted a local ordinance by which appeals relating to such Impositions are excluded from the otherwise applicable local ordinance. Each Participant agrees that the appeals process described in this Section shall apply to all appeals relating to Impositions subject to this Agreement. Each Participant hereby consents to the adoption of the appeals process described in this Section; specifically declares its intention that such appeals process shall be deemed an exception to its otherwise applicable local ordinances, regulations, and rules; and agrees that it has or will approve such appeals process by appropriate local action.
(a) There is hereby created a board for purposes of hearing appeals pursuant to this Section (the “Appeals Board”). The Appeals Board shall contain three members. The President of the Association, the Executive Director of the Association, and the President of the South Carolina Business Licensing Officials Association (“BLOA”) shall each serve ex officio as members of the Appeals Board, with terms of office coterminous with their terms as officers of the Association or BLOA, as appropriate. The President of the Association, or in his or her absence the Executive Director of the Association, shall serve as chair at meetings of the Appeals Board.
(b) With respect to the calculation, assessment, and collection of Impositions, the following appeals process, as required by Section 6-1-4106‐1‐410, shall apply.
(1) If a taxpayer fails or refuses to pay an Imposition by the date on which such Imposition is due, the LRS Business License Official may serve notice of assessment of the Imposition due on the taxpayer by mail or personal service. Within thirty days after the date of postmark or personal service, a taxpayer may request, in writing with reasons stated, an adjustment of the assessment. An informal conference between the LRS Business License Official and the taxpayer must be held within fifteen days of the receipt of the request, at which time the taxpayer may present any information or documents in support of the requested adjustment. Within five days after the conference, the LRS Business License Official shall issue a notice of final assessment and serve the taxpayer by mail or personal service with the notice and provide a form for any further appeal of the assessment by the taxpayer.
(2) Within thirty days after the date of postmark or personal service, the taxpayer may appeal the notice of final assessment by filing a completed appeal form with the LRS Business License Official, by mail or personal service, and by paying to LRS in protest at least eighty percent of the business license tax based on the final assessment. The appeal must be heard and determined by the Appeals Board. The Appeals Board shall provide the taxpayer with written notice of the hearing and with any rules of evidence or procedure prescribed by the Appeals Board. The hearing must be held within thirty days after receipt of the appeal form unless continued to another date by agreement of the parties. A hearing by the Appeals Board must be held at a regular or specially called meeting of the Appeals Board. At the appeals hearing, the taxpayer and LRS have the right to be represented by counsel, to present testimony and evidence, and to cross-examine cross‐examine witnesses. The hearing must be recorded and must be transcribed at the expense of the party so requesting. The Appeals Board shall decide the assessment by majority vote. The Appeals Board shall issue a written decision explaining the basis for the decision with findings of fact and conclusions and shall inform the taxpayer of the right to request a contested case hearing before the Administrative Law Court. The written decision must be filed with the LRS Business License Official and served on the taxpayer by mail or personal service. The decision is the final decision of LRS on the assessment.
(3) Within thirty days after the date of postmark or personal service of LRS’s written decision on the assessment, a taxpayer may appeal the decision to the Administrative Law Court in accordance with the rules of the Administrative Law Court.
Appears in 1 contract
Samples: Local Revenue Services Agreement