Art. 163 Tax Law (TL)

1 The Cantonal Appeals Commission may divide into up to three chambers for the preparation of decisions.

2 Decisions are made in plenary session, subject to the powers of its president, who alone as judge resolves appeals that have become moot, concern a tax or fine not exceeding 300 francs, or are directed against decisions regarding costs.

3 If the Cantonal Appeals Commission intends to modify the decision on the claim to the detriment of the appellant, it shall inform him and give him an opportunity to express himself.

4 The decisions contain a summary of the facts, the legal considerations, and the ruling; they are communicated to the taxpayer, the Tax Service, and the municipality.