(d) Of the first Commission, the term of 1 member shall run for 3 years, 1 for 2 years, and 1 for 1
year and each shall be staggered 3 years terms thereafter.
(e) Commission members may be removed by the Tribal Council with or without cause upon 10
days written notice and an opportunity by the Commission member to be heard by the Council.
(f) All vacancies of the Commission shall be filled by the Tribal Council for the remaining term of the
position vacated.
26-7.03 Power and Duties of the Tax Commission. The tax commission shall:
(a) Assess and collect all taxes authorized by this Chapter.
(b) Make, adopt and publish such rules and regulations the Commission deems necessary or
desirable to carry out the duties imposed on the Commission by this Chapter.
(c) Issue subpoenas, when necessary, signed by the Chairperson of the tax commission to compel
witnesses to appear and give evidence, as well as to produce books and papers.
(d) Hold audits at a place of business after reasonable notice is given so long as such audits are
held during normal business hours.
(e) Hold hearings, collect testimony, employ experts and in general do all that is necessary to
decide and implement all matters relevant to the matters of this chapter.
(f) Impose civil penalties and interest upon those persons who fail to pay taxes or comply with the
provisions of this chapter.
(g) Seek and obtain judgments and judicial orders of execution necessary to insure payment of all
delinquent taxes.
(h) Recommend to the Tribal Council such amendments to this chapter as it deems necessary to
remedy injustices and irregularities in taxation.
(i) Hold all tax monies collected until disbursement to the Tribe. The Commission shall keep a
certain percentage for operating expenses, which amount shall be determined by the Tribe after
consultation with the Commission. The remainder shall promptly be disbursed to the Tribe.
Section 26-9 Review of Commission Decisions
26-9.01 Right of Review.
(a) All persons affected by a decision of the tax commission shall have the right of review of that
decision by the Commission and, after its final decision on review, by the Tribal Council.
(b) A person is not "affected" by a decision unless that person was a party to the proceeding or was
directly impacted by the decision.
26-9.03 Review by Commission. Commission reviews shall be in 2 steps as follows:
(a) A conference type hearing by a member of the Commission or a designated staff person who
upon giving the appellant adequate opportunity to present his case and conducting his own
review shall issue a recommended Decision on Review for approval by the Commission.
(b) If the appellant is not satisfied with the Recommended Decision, he shall be entitled on written
application to a hearing before the whole Commission which shall thereafter make a final
Decision on Review.
(c) Said decision shall be final and conclusive unless the appellant shall, within 30 days, appeal that
decision to the Tribal Council.
26-9.05 Review by Tribal Council. Council reviews of Commission decisions shall follow these procedures:
(a) The review is initiated by the appellant filing a petition in writing requesting Tribal Council
review.
(1) The petition shall set out the basis and reasons for seeking such a review.
(b) The Commission shall within 1 week file with the Council all of its official record of the
appellant's case and of its own review of the matter.
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Revised Spokane Law & Order Code, 5/14/2013