§ 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.