(a) The Board of Tax Review in any proceeding under this subtitle may lessen or increase the valuations made in any schedule returned to it whether a complaint has been made in relation thereto or not. It shall decide all complaints in respect to the assessment of taxes and correct all errors made therein. However, no increase shall be made in the valuation of the property of any person unless such person shall have been given at least 14 days' notice of the intention to make such increase, in the manner provided for in section 2412 of this title.
(b) In any proceeding authorized by this subtitle, the Board of Tax Review may examine on oath or affirmation, any person who may have knowledge of or information about property subject to taxation. Any member of the Board may administer the oath or affirmation.
(c) The Board of Tax Review may designate hearing officers, qualified by training or experience in the areas of law, tax, or accounting, to conduct hearings under this chapter, to compile evidence and establish findings of fact, but the final substantive decision in all appeals or complaints under this chapter shall be made by the Board of Tax Review.
(d) The decision of the Board of Tax Review in all matters coming before it under this subtitle shall be final unless the taxpayer, within 30 days after receipt from the Board of the notice provided in section 2454 of this title, petitions the Superior Court of the Virgin Islands for a review. A copy of this petition must be served on the Chairman of the Board of Tax Review.