(a) Any person dissatisfied with any ruling or decision of the Director of the Department of Taxation, which is made under the authority conferred by this Title, may, in writing, delivered either personally or by registered or certified mail to the Director of the Department of Taxation, appeal therefrom to the Board of Review within thirty days from the announcement of such ruling or decision by the Director, stating why the decision should be deemed unlawful or inaccurate.
(b) The imposition of penalties, interest or assessments as prescribed in Chapter 1715 shall not be used as a sole basis for an appeal.
(c) The Board of Review shall, on hearing, have jurisdiction to affirm, reverse or modify any such ruling or decision or any part thereof. Such hearing shall be scheduled within thirty days from the date of appeal unless the taxpayer waives a hearing. If the taxpayer does not waive the hearing, the taxpayer may appear before the Board of Review and may be represented by an attorney at law, certified public accountant or other representative.
(d) The Board of Review's ruling must be made within fifteen days from the date of the hearing, and send notice of the decision by certified mail to the petitioner within fifteen days after issuing the decision. Any party dissatisfied with any ruling or decision of the Board of Review may appeal therefrom to a local court of common pleas or the Ohio Board of Tax Appeals within sixty days from the announcement of such ruling or decision as specified in Ohio R.C. 5717.011 as follows:
The notice of appeal shall be filed with the local court of common pleas of the Ohio Board of Tax Appeals, the City of Brook Park Board of Appeals, the Brook Park Department of Taxation and the appellant within sixty days after the appellant received notice of the decision of the Brook Park Board of Appeals. The notice of appeal may be filed in person, by certified mail, by express mail or authorized delivery service. If the notice of appeal is sent by certified mail, by express mail or by authorized delivery service, the date of the United States postmark placed on the sender's receipt by the postal service or the date of receipt recorded by the authorized delivery service shall be treated as the date of filing. The notice of appeal shall have attached thereto and incorporated therein by reference a true copy of the decision rendered by the Brook Park Board of Appeals and shall specify the errors therein complained of.
(Ord. 8754-2000. Passed 12-5-00; Ord. 9054-2003. Passed 12-15-03; Ord. 9341-2006. Passed 12-19-06.)