(a) A Board of Review, consisting of a member of Council and two other Village resident individuals each to be appointed by the Mayor, is hereby created. The Board shall select for a one-year term one of its members to serve as Chairperson and one to serve as Secretary. A majority of the members of the Board shall constitute a quorum. The Board shall establish its own rules of organization and procedure for the conduct of its business, and keep a record of its proceedings. Such records of proceedings and hearings are not public records available for inspection under Section 149.43 of the Ohio Revised Code. Hearings requested before the Board by the taxpayer are not meetings of a public body subject to provisions of Section 121.22 of the Ohio Revised Code.
(Ord. 2001-08. Passed 4-2-01.)
(b) Duty to Approve Regulations And to Hear Appeals. All rules and regulations and amendments or changes thereto which are adopted by the Administrator under the authority conferred by this chapter must be approved by the Board of Review before the same become effective. The Board shall hear and pass on appeals from any ruling or decision of the Administrator, and at the request of the taxpayer or Administrator, is empowered to substitute alternate methods of allocation.
(Ord. 99-09. Passed 5-17-99.)
(c) Any person dissatisfied with any ruling or decision of the Tax Administrator which is made under the authority conferred by this chapter, and who has filed with the municipal corporation the required returns or other documents pertaining to the municipal income tax obligations at issue in the decision, may appeal the decision to the Board created pursuant to this section by filing a request with the Board. The request shall be in writing, shall state why the decision should be deemed incorrect or unlawful, and shall be filed within thirty days after the Tax Administrator issues the decision complained of.
The Board shall schedule a hearing within forty-five days after receiving the request, unless the taxpayer waives a hearing. If the taxpayer does not waive the hearing, the taxpayer may appear before the Board, and may be represented by an attorney at law, certified public accountant, or other representative.
The Board may affirm, reverse, or modify the Tax Administrator’s decision or any part of that decision. The Board shall issue a decision on the appeal within ninety days after the Board’s final hearing on the appeal, and send notice of its decision by ordinary mail to the petitioner within fifteen days after issuing the decision.
(Ord. 2001-08. Passed 4-2-01.)