(A) Composition. A Board of Review consisting of three persons, appointed by the Mayor, with the consent of Council, is hereby created. The individual acting as the local administrator of the tax shall act as secretary of the Board. Board members shall receive such compensation as Council may determine.
(B) Procedure. A majority of the members of the Board shall constitute a quorum. The Board shall adopt its own procedural rules and shall keep a record of its transactions. All hearings by the Board shall be conducted privately unless the taxpayer requests a public hearing, and the provisions of § 35.36 hereof with reference to the confidential character of information required to be disclosed by this chapter shall apply to such matters as may be heard before the Board on appeal.
(C) Appeals. Any person dissatisfied with any ruling or decision of the Tax Commissioner which is made under the authority conferred by this chapter including the Commissioner’s determination of taxes due the village may appeal therefrom to the Board of Review within 30 days from the announcement of such ruling or decision by the Tax Commissioner, and the Board shall, on hearing, have jurisdiction to affirm, reverse or modify any such ruling or decision, or any part thereof.
(D) Appeals procedure. An appeal shall be perfected by notifying the Village Board of Tax Review, in writing, at 389 Main Street, Batavia, Ohio 45103, postmarked or personally delivered to the village offices, no later than 30 days from the date of the Tax Commissioner’s determination and shall specify the year or years being appealed. The Board of Review shall convene not later than 45 days from the date the appeal is filed to hear evidence of the appeal. The Board may continue any hearing, in progress, for the purpose of obtaining evidence, however, the Board shall issue a decision within 30 days of the conclusion of said hearing. Said decision can affirm, deny or modify the decision or determination of the Tax Commissioner.
(1997 Code, § 35.37) (Ord. 556-74, passed 12-9-1974; Ord. 1101-17, passed 3-5-2007)