(a) Whenever the Administrator issues a decision regarding a City income tax obligation under this Title Nine that is subject to appeal as provided in this Section 175.17, the Administrator shall notify the taxpayer in writing at the same time of the taxpayer’s right to appeal the decision and of the manner in which the taxpayer may appeal the decision.
(Ord. 7683-05. Passed 2-7-05.)
(b) Any person who is aggrieved by a decision by the Administrator and who has filed with the City the required returns or other documents pertaining to the City income tax obligation at issue in the decision may appeal the decision to the Board of Review created by Section 175.15 hereof 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 Administrator issues the decision complained of.
(c) 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.
(Ord. 7464-02. Passed 5-6-02.)
(Ord. 7464-02. Passed 5-6-02.)
(d) The Board may affirm, reverse, or modify the 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 a copy of its final decision by ordinary mail to all of the parties to the appeal within fifteen days after issuing the decision. The taxpayer or the Administrator may appeal the Board’s decision as provided in Section 5717.011 of the Ohio Revised Code.
(Ord. 7683-05. Passed 2-7-05.)
(Ord. 7683-05. Passed 2-7-05.)