N.Y. Tax Law § 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.