(A) (1) A Board of Income Tax Appeal is hereby created consisting of three citizens of the village appointed as follows:
(a) One citizen appointed by the Mayor.
(b) One citizen appointed by the Fiscal Officer.
(c) One citizen appointed by the other two members first appointed by the Mayor and Fiscal Officer.
(2) No member shall be appointed to the Board of Income Tax Appeal who holds other public office or appointment. The members of the Board shall serve without pay.
(B) A majority of the members of the Board of Income Tax Appeal shall constitute a quorum. The Board of Income Tax Appeal shall adopt its own procedural rules and shall keep a record of its transactions. The Board of Income Tax Appeal may adopt, promulgate and enforce rules and regulations relating to any matter or thing pertaining to the administration, operation and enforcement of the provisions of this subchapter.
(C) All hearings by the Board of Income Tax Appeal shall be conducted privately and the provisions of § 35.135 with reference to the confidential character of information required to be disclosed by this subchapter shall apply to all such matters as may be heard before the Board of Income Tax Appeal, on appeal.
(D) Whenever the Fiscal Officer issues a decision regarding the village income tax obligation that is subject to appeal as provided in this section, the Fiscal Officer shall notify the taxpayer 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.
(E) Any person who is aggrieved by a decision by the Fiscal Officer and who has filed with the village the required returns or other documents pertaining to the village income tax obligation at issue in the decision may appeal the decision to the Board of Income Tax Appeal 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 30 days after the Fiscal Officer issues the decision complained of.
(F) The Board of Income Tax Appeal shall schedule a hearing within 45 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.
(G) The Board may affirm, reverse, or modify the Fiscal Officer's decision or any part of that decision. The Board shall issue a decision of the appeal, and send notice of its decision by ordinary mail to the petitioner within 15 days after issuing the decision.
(H) The Board of Income Tax Appeal shall adopt rules governing its procedures and shall keep a record of its transactions. The records are not public records available for inspection under R.C. § 149.43. Hearings requested by a taxpayer before the Board of Income Tax Appeal are not meetings of a public body subject to R.C. § 122.22.
(Ord. 33-01, Art. 9, passed 12-3-2001)