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(A) (1) The Board of Tax Review shall consist of three members. Two members shall be appointed by the legislative authority of Village of Ashville, but such appointees may not be employees, elected officials, or contractors with Village of Ashville at any time during their term or in the five years immediately preceding the date of appointment. One member shall be appointed by the Mayor of Village of Ashville This member may be an employee of Village of Ashville, but may not be the director of finance or equivalent officer, or the Tax Administrator or other similar official or an employee directly involved in municipal tax matters, or any direct subordinate thereof.
(2) The term for members of the Board of Tax Review for the Village of Ashville shall be two years. There is no limit on the number of terms that a member may serve if the member is reappointed by the legislative authority. The board member appointed by the Mayor of Village of Ashville shall serve at the discretion of the administrative official.
(3) Members of the Board of Tax Review appointed by the legislative authority may be removed by the legislative authority by majority vote for malfeasance, misfeasance, or nonfeasance in office. To remove such a member, the legislative authority must give the member a copy of the charges against the member and afford the member an opportunity to be publicly heard in person or by counsel in the member's own defense upon not less than ten days' notice. The decision by the legislative authority on the charges is final and not appealable.
(4) A member of the Board of Tax Review who, for any reason, ceases to meet the qualifications for the position prescribed by this section shall resign immediately by operation of law.
(5) A vacancy in an unexpired term shall be filled in the same manner as the original appointment within 60 days of when the vacancy was created. Any member appointed to fill a vacancy occurring prior to the expiration of the term for which the member's predecessor was appointed shall hold office for the remainder of such term. No vacancy on the Board of Tax Review shall impair the power and authority of the remaining members to exercise all the powers of the Board of Tax Review.
(6) If a member is temporarily unable to serve on the Board of Tax Review due to a conflict of interest, illness, absence, or similar reason, the legislative authority or top administrative official that appointed the member shall appoint another individual to temporarily serve on the Board of Tax Review in the member's place. The appointment of such an individual shall be subject to the same requirements and limitations as are applicable to the appointment of the member temporarily unable to serve.
(B) Whenever a Tax Administrator issues an assessment, the Tax Administrator shall notify the taxpayer in writing at the same time of the taxpayer's right to appeal the assessment, the manner in which the taxpayer may appeal the assessment, and the address to which the appeal should be directed.
(C) Any person who has been issued an assessment may appeal the assessment to the Board of Tax Review by filing a request with the Board of Tax Review. The request shall be in writing, shall specify the reason or reasons why the assessment should be deemed incorrect or unlawful, and shall be filed within 60 days after the taxpayer receives the assessment.
(D) The Board of Tax Review shall schedule a hearing to be held within 60 days after receiving an appeal of an assessment under division (C) of this section, unless the taxpayer requests additional time to prepare or waives a hearing. If the taxpayer does not waive the hearing, the taxpayer may appear before the Board of Tax Review and may be represented by an attorney at law, certified public accountant, or other representative. The Board of Tax Review may allow a hearing to be continued as jointly agreed to by the parties. In such a case, the hearing must be completed within 120 days after the first day of the hearing unless the parties agree otherwise.
(E) The Board of Tax Review may affirm, reverse, or modify the Tax Administrator's assessment or any part of that assessment. The Board of Tax Review shall issue a final determination on the appeal within 90 days after the Board of Tax Review's final hearing on the appeal, and send a copy of its final determination by ordinary mail to all of the parties to the appeal within 15 days after issuing the final determination. The taxpayer or the Tax Administrator may appeal the Board of Tax Review's final determination as provided in Section 5717.011 of the ORC.
(F) The Board of Tax Review created pursuant to this section shall adopt rules governing its procedures and shall keep a record of its transactions. Such records are not public records available for inspection under Section 149.43 of the ORC. Hearings requested by a taxpayer before a Board of Tax Review created pursuant to this section are not meetings of a public body subject to Section 121.22 of the ORC.
(Ord. 2015-10. Passed 12-7-15.)
(A) Nothing in this chapter prohibits the legislative authority of the Village of Ashville, or a Tax Administrator pursuant to authority granted to the administrator by resolution or ordinance, to adopt rules to administer an income tax imposed by the Village of Ashville in accordance with this chapter. Such rules shall not conflict with or be inconsistent with any provision of this chapter. Taxpayers are hereby required to comply not only with the requirements of this chapter, but also to comply with the Rules and Regulations.
(B) All rules adopted under this section shall be published and posted on the internet.
(Ord. 2015-10. Passed 12-7-15.)
(A) Commencing March 15, 2009, and each year thereafter, and on September 15, and each year thereafter, each owner, or his designated agent, of three or more units of real property located within the Village and which are rented or available for rent as of these dates, shall submit to the Village Tax Administrator, or his designated representative, a list on a form, or forms, furnished by or obtainable upon request from such Administrator, or generic forms, of those tenants presently occupying these rental units and those units of real property which are subject to the rental agreement whether oral or written for residential, commercial or industrial purposes.
(B) Commencing January 2016, and each year thereafter, all owners of rental property who rent to tenants apartments, rooms and other rental accommodations shall file by the end of the month following the end of each calendar quarter with the Village Tax Administrator a report showing the names, addresses, telephone numbers, and move in date of new tenant(s) occupying rental property of any kind within the Village
(C ) Commencing January 2016, and each year thereafter, all owners of rental property who rent to tenants apartments, rooms and other rental accommodations shall file with the Village Tax Administrator a report by the end of the month following the end of each calendar quarter showing the names, addresses, telephone numbers, and the date the rental property was vacated and identifying each such vacating tenant with a forwarding address.
(D) The Tax Administrator may order the appearance before him, or his duly authorized agent, of any person whom he believes to have any knowledge of the name, address and telephone number of any tenant of residential rental real property in the Village of Ashville. The Tax Administrator, or his duly authorized agent, is authorized to examine any person, under oath, concerning the name, address and telephone number of any tenant of residential real property located in the Village of Ashville. The Tax Administrator, or his duly authorized agent, may compel the production of papers and records and the attendance of all personal before him, whether as parties or witnesses, whenever he believes such person has knowledge of the name, address and telephone number of any tenant of residential real property in the Village of Ashville.
(E) Any property owner or person that violates one or more of the following shall be subject to Section 192.99 of this chapter:
(1) Fails, refuses or neglects to timely file a written report required by subsection (A) (B) (C) hereof; or
(2) Makes an incomplete or intentionally false written report required by subsection (A) (B) (C) hereof; or
(3) Fails to appear before the Tax Administrator or any duly authorized agent and to produce and disclose any tenant information pursuant to any order or subpoena of the Tax Administrator as authorized in this section; or
(4) Fails to comply with the provisions of this section or any order or subpoena of the Tax Administrator.
(Ord. 2015-10. Passed 12-7-15.)
This chapter shall not apply to any person, firm or corporation, or to any property as to whom or which it is beyond the power of Council to impose the tax herein provided for. Any sentence, clause, section or part of this chapter or any tax against or exception granted any individual or any of the several groups of persons, or forms of income specified herein if found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall affect only such clause, sentence, section or part of this chapter and shall not affect or impair any of the remaining provisions, sentences, clauses, sections or other parts of this chapter. It is hereby declared to be the intention of Council that this chapter would have been adopted had such unconstitutional, illegal or invalid sentence or part hereof, not been included therein.
(Ord. 2015-10. Passed 12-7-15.)
(A) This chapter shall continue effective insofar as the levy of taxes is concerned until repealed, and insofar as the collection of taxes levied hereunder and actions or proceedings for collecting any tax so levied or enforcing any provisions of this chapter are concerned, it shall continue effective until all of said taxes levied hereunder in the aforesaid periods are fully paid and any and all suits and prosecutions for the collection of said taxes or for the punishment of violations of this chapter shall have been fully terminated, subject to the limitations contained in Section 192.12 and Section 192.99 hereof.
The Village of Ashville hereby adopts the Regional Income Tax Agency (RITA) Rules & Regulations, including amendments that may be made from time to time, for use as the Village of Ashville's Income Tax Rules and Regulations. In the event of a conflict with any provision(s) of the Village of Ashville's Income Tax Ordinance and the RITA Rules & Regulations, the Ordinance will supersede. Until and if the contractual relationship between the Village of Ashville and RITA ceases, Section 192.26 will supersede all other provisions within Ordinance 2015-10 regarding promulgation of rules and regulations by the Tax Administrator.
(Ord. 2015-10. Passed 12-7-15.)
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