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Assembly accepts appeal from ALMP on sales-tax exemption and appoints presiding officer
Summary
The assembly accepted an appeal from ALMP regarding a denied resale exemption and appointed Mister Kelly as presiding officer to oversee the quasi-judicial appeal process, following attorney guidance on procedure and communications restrictions.
A taxpayer appeal from ALMP (notation in transcript) challenging a finance-department denial of a resale-tax exemption was presented. The city attorney recommended that the assembly accept the appeal and either hear it itself or assign a hearing officer. The assembly accepted the appeal and designated a presiding officer to manage the hearing logistics and briefing schedule.
The city attorney cautioned that assembly members must avoid discussion about the appeal outside the formal hearing process. The assembly appointed Mister Kelly as presiding officer and the attorney will work with the presiding officer to set briefing and hearing parameters. If the assembly elects to hire an external hearing officer, that person would produce a recommended decision for the assembly to accept or reject.
No evidentiary hearing was held at the meeting; the action was to accept the petition for appeal and set the process, not to rule on merits.
