(A) The Income Tax Board of Review is created and shall consist of the city attorney as chairperson and two other members appointed by the Mayor who shall serve three-year terms. 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. Any hearing by the Board may be conducted privately and the provisions of § 95.09 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.
(B) All rules and regulations and amendments or changes thereto which are adopted by the Commissioner under the authority conferred by this chapter must be approved by the Board of Review before the same become effective. The Board shall hear and pass on appeals from any ruling or decision of the Commissioner and, at the request of the taxpayer or Commissioner, is empowered to substitute alternate methods of allocation.
(C) Any person dissatisfied with any ruling or decision of the Commissioner which was made under the authority conferred by § 95.08(B)(1) and who has filed the required returns or other documents pertaining to the contested issue may appeal in writing therefrom to the Board of Review within 30 calendar days from the issuance of such ruling or decision by the Commissioner. The appeal must state the alleged errors in the Commissioner’s ruling or decision. The Board must schedule a hearing within 45 calendar days of receiving the appeal unless the taxpayer expressly waives the hearing and chooses instead to let the Board render its decision on the writing submitted by the Commissioner and the taxpayer. If the taxpayer does not waive the hearing, the taxpayer is entitled to appear before the Board and bring with him or her representation of his or her choosing. The Board must issue a written decision within 90 days after the final hearing and send a notice of its decision by ordinary mail to the taxpayer within 15 days after issuing the decision. The records of the hearing are not open to the public nor is the hearing subject to the Ohio Open Meeting Law, being R.C. § 121.22.
(D) Whenever the Commissioner issues a decision that is appealable to the Board, he or she must inform the taxpayer of their right to appeal and the manner in which the appeal is to be filed.
(1980 Code, § 95.12) (Ord. 3218, passed 12-16-1974; Am. Ord. 7192, passed 12-15-2003)