2004 - Tax appeals tribunal; organization and appointment.

§  2004.  Tax  appeals tribunal; organization and appointment. 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.