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(A) As used in this section:
(1) APPLICABLE LAW means this chapter, the resolutions, ordinances, codes, directives, instructions, and rules adopted by the municipality provided such resolutions, ordinances, codes, directives, instructions, and rules impose or directly or indirectly address the levy, payment, remittance, or filing requirements of a municipal income tax.
(2) FEDERAL SHORT-TERM RATE means the rate of the average market yield on outstanding marketable obligations of the United States with remaining periods to maturity of three years or less, as determined under section 1274 of the Internal Revenue Code, for July of the current year.
(3) INCOME TAX, ESTIMATED INCOME TAX, and WITHHOLDING TAX mean any income tax, estimated income tax, and withholding tax imposed by a municipal corporation pursuant to applicable law, including at any time before January 1, 2016.
(4) INTEREST RATE AS DESCRIBED IN DIVISION (A) OF THIS SECTION means the federal short-term rate, rounded to the nearest whole number per cent, plus 5%. The rate shall apply for the calendar year next following the July of the year in which the federal short-term rate is determined in accordance with division (A)(2) of this section.
(5) RETURN includes any tax return, report, reconciliation, schedule, and other document required to be filed with a Tax Commissioner or municipal corporation by a taxpayer, employer, any agent of the employer, or any other payer pursuant to applicable law, including at any time before January 1, 2016.
(6) UNPAID ESTIMATED INCOME TAX means estimated income tax due but not paid by the date the tax is required to be paid under applicable law.
(7) UNPAID INCOME TAX means income tax due but not paid by the date the income tax is required to be paid under applicable law.
(8) UNPAID WITHHOLDING TAX means withholding tax due but not paid by the date the withholding tax is required to be paid under applicable law.
(9) WITHHOLDING TAX includes amounts an employer, any agent of an employer, or any other payer did not withhold in whole or in part from an employee’s qualifying wages, but that, under applicable law, the employer, agent, or other payer is required to withhold from an employee’s qualifying wages.
(B) (1) This section shall apply to the following:
(a) Any return required to be filed under applicable law for taxable years beginning on or after January 1, 2016;
(b) Income tax, estimated income tax, and withholding tax required to be paid or remitted to the municipality on or after January 1, 2016 for taxable years beginning on or after January 1, 2016
(2) This section does not apply to returns required to be filed or payments required to be made before January 1, 2016, regardless of the filing or payment date. Returns required to be filed or payments required to be made before January 1, 2016, but filed or paid after that date shall be subject to the ordinances or rules,, as adopted from time to time before January 1, 2016 of this municipality.
(C) The municipality shall impose on a taxpayer, employer, any agent of the employer, and any other payer, and will attempt to collect, the interest amounts and penalties prescribed in this section when the taxpayer, employer, any agent of the employer, or any other payer for any reason fails, in whole or in part, to make to the municipality timely and full payment or remittance of income tax, estimated income tax, or withholding tax or to file timely with the municipality any return required to be filed.
(1) Interest shall be imposed at the rate defined as “interest rate as described in division (A) of this section,” per annum, on all unpaid income tax, unpaid estimated income tax, and unpaid withholding tax. This imposition of interest shall be assessed per month, or fraction of a month.
(2) With respect to unpaid income tax and unpaid estimated income tax, a penalty equal to 15% of the amount not timely paid shall be imposed.
(3) With respect to any unpaid withholding tax, a penalty up to 50% of the amount not timely paid shall be imposed.
(4) With respect to returns other than estimated income tax returns, the municipality shall impose a penalty not exceeding $25 for each failure to timely file each return, regardless of the liability shown, except that the City of Bowling Green shall abate or refund the penalty assessed on a taxpayer's first failure to timely file a return after the taxpayer files that return.
(D) With respect to income taxes, estimated income taxes, withholding taxes, and returns, the municipality shall not impose, seek to collect, or collect any penalty, amount of interest, charges or additional fees not described in this section.
(E) With respect to income taxes, estimated income taxes, withholding taxes, and returns, the municipality shall not refund or credit any penalty, amount of interest, charges, or additional fees that were properly imposed or collected before January 1, 2016.
(F) The Tax Commissioner may, in the Tax Commissioner’s sole discretion, abate or partially abate penalties or interest imposed under this section when the Tax Commissioner deems such abatement or partial abatement to be appropriate. Such abatement or partial abatement shall be properly documented and maintained on the record of the taxpayer who received benefit of such abatement or partial abatement.
(G) The municipality may impose on the taxpayer, employer, any agent of the employer, or any other payer the municipality’s post-judgment collection costs and fees, including attorney’s fees.
(Ord. 8463, passed 11-2-2015; Am. Ord. 8660, passed 2-20-2018; Am. Ord. 9121, passed 9-18-2023)
Statutory reference:
Interest and penalties, see R.C. § 718.27
(A) At or before the commencement of an audit, as defined in § 95A.03(C)(3) of this chapter, the Tax Commissioner shall provide to the taxpayer a written description of the roles of the Tax Commissioner and of the taxpayer during an audit and a statement of the taxpayer’s rights, including any right to obtain a refund of an overpayment of tax. At or before the commencement of an audit, the Tax Commissioner shall inform the taxpayer when the audit is considered to have commenced.
(B) Except in cases involving suspected criminal activity, the Tax Commissioner shall conduct an audit of a taxpayer during regular business hours and after providing reasonable notice to the taxpayer. A taxpayer who is unable to comply with a proposed time for an audit on the grounds that the proposed time would cause inconvenience or hardship must offer reasonable alternative dates for the audit.
(C) (1) At all stages of an audit by the Tax Commissioner, a taxpayer is entitled to be assisted or represented by an attorney, accountant, bookkeeper, or other tax practitioner. The Tax Commissioner shall prescribe a form by which a taxpayer may designate such a person to assist or represent the taxpayer in the conduct of any proceedings resulting from actions by the Tax Commissioner. If a taxpayer has not submitted such a form, the Tax Commissioner may accept other evidence, as the Tax Commissioner considers appropriate, that a person is the authorized representative of a taxpayer.
(2) A taxpayer may refuse to answer any questions asked by the person conducting an audit until the taxpayer has an opportunity to consult with the taxpayer’s attorney, accountant, bookkeeper, or other tax practitioner. This division does not authorize the practice of law by a person who is not an attorney.
(D) A taxpayer may record, electronically or otherwise, the audit examination.
(E) The failure of the Tax Commissioner to comply with a provision of this section shall neither excuse a taxpayer from payment of any taxes owed by the taxpayer nor cure any procedural defect in a taxpayer’s case.
(F) If the Tax Commissioner fails to substantially comply with the provisions of this section, the Tax Commissioner, upon application by the taxpayer, shall excuse the taxpayer from penalties and interest arising from the audit.
(Ord. 8463, passed 11-2-2015)
Statutory reference:
Audits, see R.C. § 718.36
A person may round to the nearest whole dollar all amounts the person is required to enter on any return, report, voucher, or other document required under this chapter. Any fractional part of a dollar that equals or exceeds $0.50 shall be rounded to the next whole dollar, and any fractional part of a dollar that is less than $0.50 shall be dropped, rounding down to the nearest whole dollar. If a person chooses to round amounts entered on a document, the person shall round all amounts entered on the document.
(Ord. 8463, passed 11-2-2015)
Statutory reference:
Rounding of amounts, see R.C. § 718.25
(A) Administrative powers of the Tax Commissioner. The Tax Commissioner has the authority to perform all duties and functions necessary and appropriate to implement the provisions of this chapter, including without limitation:
(1) Exercise all powers whatsoever of an inquisitorial nature as provided by law, including, the right to inspect books, accounts, records, memorandums, and federal and state income tax returns, to examine persons under oath, to issue orders or subpoenas for the production of books, accounts, papers, records, documents, and testimony, to take depositions, to apply to a court for attachment proceedings as for contempt, to approve vouchers for the fees of officers and witnesses, and to administer oaths; provided that the powers referred to in this division of this section shall be exercised by the Tax Commissioner only in connection with the performance of the duties respectively assigned to the Tax Commissioner under a municipal corporation income tax ordinance or resolution adopted in accordance with this chapter;
(2) Appoint agents and prescribe their powers and duties;
(3) Confer and meet with officers of other municipal corporations and states and officers of the United States on any matters pertaining to their respective official duties as provided by law;
(4) Exercise the authority provided by law, including orders from bankruptcy courts, relative to remitting or refunding taxes, including penalties and interest thereon, illegally or erroneously imposed or collected, or for any other reason overpaid, and, in addition, the Tax Commissioner may investigate any claim of overpayment and make a written statement of the Tax Commissioner’s findings, and, if the Tax Commissioner finds that there has been an overpayment, approve and issue a refund payable to the taxpayer, the taxpayer’s assigns, or legal representative as provided in this chapter;
(5) Exercise the authority provided by law relative to consenting to the compromise and settlement of tax claims;
(6) Exercise the authority provided by law relative to the use of alternative apportionment methods by taxpayers in accordance with § 95A.06(B) of this chapter;
(7) Make all tax findings, determinations, computations, assessments and orders the Tax Commissioner is by law authorized and required to make and, pursuant to time limitations provided by law, on the Tax Commissioner’s own motion, review, redetermine, or correct any tax findings, determinations, computations, assessments or orders the Tax Commissioner has made, but the Tax Commissioner shall not review, redetermine, or correct any tax finding, determination, computation, assessment or order which the Tax Commissioner has made for which an appeal has been filed with the Local Board of Tax Review or other appropriate tribunal, unless such appeal or application is withdrawn by the appellant or applicant, is dismissed, or is otherwise final;
(8) Destroy any or all returns or other tax documents in the manner authorized by law; and
(9) Enter into an agreement with a taxpayer to simplify the withholding obligations described in § 95A.05(A) of this chapter.
(B) Compromise of claim and payment over time.
(1) As used in this division (B), CLAIM means a claim for an amount payable to the municipality that arises pursuant to the municipal income tax imposed in accordance with this chapter.
(2) The Tax Commissioner may do either of the following if such action is in the best interests of the municipality:
(a) Compromise a claim; or
(b) Extend for a reasonable period the time for payment of a claim by agreeing to accept monthly or other periodic payments, upon such terms and conditions as the Tax Commissioner may require.
(3) The Tax Commissioner’s rejection of a compromise or payment-over-time agreement proposed by a person with respect to a claim shall not be appealable.
(4) A compromise or payment-over-time agreement with respect to a claim shall be binding upon and shall inure to the benefit of only the parties to the compromise or agreement, and shall not extinguish or otherwise affect the liability of any other person.
(5) (a) A compromise or payment-over-time agreement with respect to a claim shall be void if the taxpayer defaults under the compromise or agreement or if the compromise or agreement was obtained by fraud or by misrepresentation of a material fact. Any amount that was due before the compromise or agreement and that is unpaid shall remain due, and any penalties or interest that would have accrued in the absence of the compromise or agreement shall continue to accrue and be due.
(b) The Tax Commissioner shall have sole discretion to determine whether or not penalty, interest, charges or applicable fees will be assessed through the duration of any compromise or payment-over-time agreement.
(6) The Tax Commissioner may require that the taxpayer provide detailed financial documentation and information, in order to determine whether or not a payment-over-time agreement will be authorized. The taxpayer’s failure to provide the necessary and required information by the Tax Commissioner shall preclude consideration of a payment-over-time agreement.
(C) Right to examine.
(1) The Tax Commissioner, or any authorized agent or employee thereof may examine the books, papers, records, and federal and state income tax returns of any employer, taxpayer, or other person that is subject to, or that the Tax Commissioner believes is subject to, the provisions of this chapter for the purpose of verifying the accuracy of any return made or, if no return was filed, to ascertain the tax due under this chapter. Upon written request by the Tax Commissioner or a duly authorized agent or employee thereof, every employer, taxpayer, or other person subject to this section is required to furnish the opportunity for the Tax Commissioner, authorized agent, or employee to investigate and examine such books, papers, records, and federal and state income tax returns at a reasonable time and place designated in the request.
(2) The records and other documents of any taxpayer, employer, or other person that is subject to, or that a Tax Commissioner believes is subject to, the provisions of this chapter shall be open to the Tax Commissioner’s inspection during business hours and shall be preserved for a period of six years following the end of the taxable year to which the records or documents relate, unless the Tax Commissioner, in writing, consents to their destruction within that period, or by order requires that they be kept longer. The Tax Commissioner of a municipal corporation may require any person, by notice served on that person, to keep such records as the Tax Commissioner determines necessary to show whether or not that person is liable, and the extent of such liability, for the income tax levied by the municipality or for the withholding of such tax.
(3) The Tax Commissioner may examine under oath any person that the Tax Commissioner reasonably believes has knowledge concerning any income that was or would have been returned for taxation or any transaction tending to affect such income. The Tax Commissioner may, for this purpose, compel any such person to attend a hearing or examination and to produce any books, papers, records, and federal and state income tax returns in such person’s possession or control. The person may be assisted or represented by an attorney, accountant, bookkeeper, or other tax practitioner at any such hearing or examination. This division does not authorize the practice of law by a person who is not an attorney.
(4) No person issued written notice by the Tax Commissioner compelling attendance at a hearing or examination or the production of books, papers, records, or federal and state income tax returns under this section shall fail to comply.
(D) Requiring identifying information.
(1) The Tax Commissioner may require any person filing a tax document with the Tax Commissioner to provide identifying information, which may include the person’s Social Security number, federal employer identification number, or other identification number requested by the Tax Commissioner. A person required by the Tax Commissioner to provide identifying information that has experienced any change with respect to that information shall notify the Tax Commissioner of the change before, or upon, filing the next tax document requiring the identifying information.
(2) (a) If the Tax Commissioner makes a request for identifying information and the Tax Commissioner does not receive valid identifying information within 30 days of making the request, nothing in this chapter prohibits the Tax Commissioner from imposing a penalty upon the person to whom the request was directed pursuant to § 95A.10 of this chapter, in addition to any applicable penalty described in § 95A.99 of this chapter.
(b) If a person required by the Tax Commissioner to provide identifying information does not notify the Tax Commissioner of a change with respect to that information as required under division (D)(1) of this section within 30 days after filing the next tax document requiring such identifying information, nothing in this chapter prohibits the Tax Commissioner from imposing a penalty pursuant to § 95A.10 of this chapter.
(c) The penalties provided for under divisions (D)(2)(a) and (b) of this section may be billed and imposed in the same manner as the tax or fee with respect to which the identifying information is sought and are in addition to any applicable criminal penalties described in § 95A.99 of this chapter for a violation of § 95A.15 of this chapter, and any other penalties that may be imposed by the Tax Commissioner by law.
(Ord. 8463, passed 11-2-2015)
Statutory reference:
Accuracy of returns; verification, see R.C. § 718.23
Administration of claims, see R.C. § 718.28
Authority of Tax Administrator, see R.C. § 718.24
Identification information, see R.C. § 718.26
(A) Any information gained as a result of returns, investigations, hearings, or verifications required or authorized by R.C. Chapter 718 or by the charter or ordinance of the municipality is confidential, and no person shall access or disclose such information except in accordance with a proper judicial order or in connection with the performance of that person’s official duties or the official business of the municipality as authorized by R.C. Chapter 718 or the charter or ordinance authorizing the levy. The Tax Commissioner of the municipality or a designee thereof may furnish copies of returns filed or otherwise received under this chapter and other related tax information to the Internal Revenue Service, the State Tax Commissioner, and Tax Commissioners of other municipal corporations.
(B) This section does not prohibit the municipality from publishing or disclosing statistics in a form that does not disclose information with respect to particular taxpayers.
(Ord. 8463, passed 11-2-2015)
Statutory reference:
Tax information confidential, see R.C. § 718.13
No person shall knowingly make, present, aid, or assist in the preparation or presentation of a false or fraudulent report, return, schedule, statement, claim, or document authorized or required by municipal corporation ordinance or state law to be filed with the Tax Commissioner, or knowingly procure, counsel, or advise the preparation or presentation of such report, return, schedule, statement, claim, or document, or knowingly change, alter, or amend, or knowingly procure, counsel or advise such change, alteration, or amendment of the records upon which such report, return, schedule, statement, claim, or document is based with intent to defraud the municipality or the Tax Commissioner.
(Ord. 8463, passed 11-2-2015)
Statutory reference:
Fraud, see R.C. § 718.35
(A) An OPINION OF THE TAX COMMISSIONER means an opinion issued under this section with respect to prospective municipal income tax liability. It does not include ordinary correspondence of the Tax Commissioner.
(B) A taxpayer may submit a written request for an opinion of the Tax Commissioner as to whether or how certain income, source of income, or a certain activity or transaction will be taxed. The written response of the Tax Commissioner shall be an OPINION OF THE TAX COMMISSIONER and shall bind the Tax Commissioner, in accordance with divisions (C), (G), and (H) of this section, provided all of the following conditions are satisfied:
(1) The taxpayer’s request fully and accurately describes the specific facts or circumstances relevant to a determination of the taxability of the income, source of income, activity, or transaction, and, if an activity or transaction, all parties involved in the activity or transaction are clearly identified by name, location, or other pertinent facts.
(2) The request relates to a tax imposed by the municipality in accordance with this chapter.
(3) The Tax Commissioner’s response is signed by the Tax Commissioner and designated as an “opinion of the Tax Commissioner.”
(C) An opinion of the Tax Commissioner shall remain in effect and shall protect the taxpayer for whom the opinion was prepared and who reasonably relies on it from liability for any taxes, penalty, or interest otherwise chargeable on the activity or transaction specifically held by the Tax Commissioner’s opinion to be taxable in a particular manner or not to be subject to taxation for any taxable years that may be specified in the opinion, or until the earliest of the following dates:
(1) The effective date of a written revocation by the Tax Commissioner sent to the taxpayer by certified mail, return receipt requested. The effective date of the revocation shall be the taxpayer’s date of receipt or one year after the issuance of the opinion, whichever is later;
(2) The effective date of any amendment or enactment of a relevant section of the Ohio Revised Code, uncodified state law, or the municipality’s income tax ordinance that would substantially change the analysis and conclusion of the opinion of the Tax Commissioner;
(3) The date on which a court issues an opinion establishing or changing relevant case law with respect to the Ohio Revised Code, uncodified state law, or the municipality’s income tax ordinance;
(4) If the opinion of the Tax Commissioner was based on the interpretation of federal law, the effective date of any change in the relevant federal statutes or regulations, or the date on which a court issues an opinion establishing or changing relevant case law with respect to federal statutes or regulations;
(5) The effective date of any change in the taxpayer’s material facts or circumstances; or
(6) The effective date of the expiration of the opinion, if specified in the opinion.
(D) (1) A taxpayer is not relieved of tax liability for any activity or transaction related to a request for an opinion that contained any misrepresentation or omission of one or more material facts.
(2) If the taxpayer knowingly has misrepresented the pertinent facts or omitted material facts with intent to defraud the municipality in order to obtain a more favorable opinion, the taxpayer may be in violation of § 95A.15 of this chapter.
(E) If a Tax Commissioner provides written advice under this section, the opinion shall include a statement that:
(1) The tax consequences stated in the opinion may be subject to change for any of the reasons stated in division (C) of this section; and
(2) It is the duty of the taxpayer to be aware of such changes.
(F) A Tax Commissioner may refuse to offer an opinion on any request received under this section.
(G) This section binds a Tax Commissioner only with respect to opinions of the Tax Commissioner issued on or after January 1, 2016.
(H) An opinion of a Tax Commissioner binds that Tax Commissioner only with respect to the taxpayer for whom the opinion was prepared and does not bind the Tax Commissioner of any other municipal corporation.
(I) A Tax Commissioner shall make available the text of all opinions issued under this section, except those opinions prepared for a taxpayer who has requested that the text of the opinion remain confidential. In no event shall the text of an opinion be made available until the Tax Commissioner has removed all information that identifies the taxpayer and any other parties involved in the activity or transaction.
(J) An opinion of the Tax Commissioner issued under this section or a refusal to offer an opinion under division (F) may not be appealed.
(Ord. 8463, passed 11-2-2015)
Statutory reference:
Opinion of Tax Commissioner; request, see R.C. § 718.38
(A) (1) The Tax Commissioner shall serve an assessment either by personal service, by certified mail, or by a delivery service authorized under R.C. § 5703.056.
(2) The Tax Commissioner may deliver the assessment through alternative means as provided in this section, including, but not limited to, delivery by secure electronic mail. Such alternative delivery method must be authorized by the person subject to the assessment.
(3) Once service of the assessment has been made by the Tax Commissioner or other municipal official, or the designee of either, the person to whom the assessment is directed may protest the ruling of that assessment by filing an appeal with the Local Board of Tax Review within 60 days after the receipt of service. The delivery of an assessment of the Tax Commissioner as prescribed in R.C. § 718.18 is prima facie evidence that delivery is complete and that the assessment is served.
(B) (1) A person may challenge the presumption of delivery and service as set forth in this division. A person disputing the presumption of delivery and service under this section bears the burden of proving by a preponderance of the evidence that the address to which the assessment was sent was not an address with which the person was associated at the time the Tax Commissioner originally mailed the assessment by certified mail. For the purposes of this section, a person is associated with an address at the time the Tax Commissioner originally mailed the assessment if, at that time, the person was residing, receiving legal documents, or conducting business at the address; or if, before that time, the person had conducted business at the address and, when the assessment was mailed, the person’s agent or the person’s affiliate was conducting business at the address. For the purposes of this section, a person’s affiliate is any other person that, at the time the assessment was mailed, owned or controlled at least 20%, as determined by voting rights, of the addressee’s business.
(2) If a person elects to appeal an assessment on the basis described in division (B)(1) of this section, and if that assessment is subject to collection and is not otherwise appealable, the person must do so within 60 days after the initial contact by the Tax Commissioner or other municipal official, or the designee of either, with the person. Nothing in this division prevents the Tax Commissioner or other official from entering into a compromise with the person if the person does not actually file such an appeal with the Local Board of Tax Review.
(Ord. 8463, passed 11-2-2015)
Statutory reference:
Service of assessment; presumption, see R.C. § 718.18
(A) (1) The legislative authority of the municipality shall maintain an Income Tax Board of Review to hear appeals as provided in R.C. Chapter 718.
(2) The Income Tax Board of Review shall consist of three members. Two members shall be appointed by the legislative authority of the municipality, and may not be employees, elected officials, or contractors with the municipality at any time during their term or in the five years immediately preceding the date of appointment. One member shall be appointed by the top administrative official of the municipality. This member may be an employee of the municipality, but may not be the director of finance or equivalent officer, or the Tax Commissioner or other similar official or an employee directly involved in municipal tax matters, or any direct subordinate thereof.
(3) The term for members of the Local Board of Tax Review appointed by the legislative authority of the municipality shall be two years. There is no limit on the number of terms that a member may serve should the member be reappointed by the legislative authority. The board member appointed by the top administrative official of the municipality shall serve at the discretion of the administrative official.
(4) Members of the Board of Tax Review appointed by the legislative authority may be removed by the legislative authority as set forth in R.C. § 718.11(A)(4).
(5) A member of the board who, for any reason, ceases to meet the qualifications for the position prescribed by this section shall resign immediately by operation of law.
(6) 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 shall impair the power and authority of the remaining members to exercise all the powers of the board.
(7) If a member is temporarily unable to serve on the board 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 in the member’s place. This appointment 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 Commissioner issues an assessment, the Tax Commissioner 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, and to whom the appeal should be directed.
(C) Any person who has been issued an assessment may appeal the assessment to the board by filing a request with the board. 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 Local 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 and/or may be represented by an attorney at law, certified public accountant, or other representative. The board 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 may affirm, reverse, or modify the Tax Commissioner’s assessment or any part of that assessment. The board shall issue a final determination on the appeal within 90 days after the board’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 Commissioner may appeal the board’s final determination as provided in R.C. § 5717.011.
(F) The Local Board of Tax Review created pursuant to this section shall adopt rules governing its procedures, including a schedule of related costs, and shall keep a record of its transactions. The rules governing the Local Board of Tax Review procedures shall be in writing, and may be amended as needed by the Local Board of Tax Review. Such records are not public records available for inspection under R.C. § 149.43. For this reason, any documentation, copies of returns or reports, final determinations, or working papers for each case must be maintained in a secure location under the control of the Tax Commissioner. No member of the Local Board of Tax Review may remove such documentation, copies of returns or reports, final determinations, or working papers from the hearing. Hearings requested by a taxpayer before a Local Board of Tax Review created pursuant to this section are not meetings of a public body subject to R.C. § 121.22. For this reason, such hearings shall not be open to the public, and only those parties to the case may be present during the hearing.
(Ord. 8463, passed 11-2-2015)
Statutory reference:
Local Board of Tax Review, see R.C. § 718.11
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