(a) There shall be a Board of Review which shall consist of three (3) members, each of whom shall be appointed by Council. Members of the Board of Review shall be appointed for terms of three (3) years, so arranged that one member's term shall expire on July 1 of each year. Any vacancy which shall occur in a regular term shall be filled for the unexpired portion of such term. Board members shall receive such compensation as Council may determine. Existing members of the Board of Review shall serve without the necessity of reappointment until July 1, at which time Council shall appoint members and establish terms consistent with this section.
(b) Whenever the Tax Commissioner issues a decision regarding an income tax obligation that is subject to appeal as provided in this section, or in an ordinance or regulation of the Municipality, the Tax Commissioner 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.
(c) A majority of the members of the Board shall constitute a quorum. The Board of 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 Ohio Revised Code. Hearings requested by a taxpayer before the Board are not meetings of a public body subject to Section 121.22 of the Ohio Revised Code.
(d) Any person who is aggrieved by a decision by the Tax Commissioner and who has filed with the Municipality the required returns or other documents pertaining to the municipal income tax obligation at issue in the decision may appeal the decision to the Board of Review by filing a request with the Board. The request shall be in writing, shall state with particularity why the decision should be deemed incorrect or unlawful, and shall be filed within thirty (30) days after the Tax Commissioner has issued the decision.
(e) The imposition of penalty and interest as prescribed in the codified ordinance of the Municipality is not a sole basis for an appeal.
(f) The Board of Review shall schedule a hearing within forty-five (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 Tax Commissioner's decision or any part of that decision. The Board shall issue a decision on the appeal within ninety (90) days after the Board's final hearing on the appeal, and send notice of its final decision by ordinary mail to all of the parties to the appeal within fifteen (15) days after issuing the decision. The taxpayer or the Tax Commissioner may appeal the Board’s decision as provided in Section 5717.011 of the Ohio Revised Code.
(h) Each Board of 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 Ohio Revised Code. Hearings requested by a taxpayer before a Board of Review created pursuant to this section are not meetings of a public body subject to Section 121.22 of the Ohio Revised Code.
(i) The Board of Review shall be empowered to recommend to Council for their consideration modifications to, additions to or deletions from this chapter, with or without the concurrence of the Tax Commissioner.
(Ord. 2006-70. Passed 12-14-06.)