(a) Composition and Procedures. A Board of Review is hereby created. The appointment of members of the Board and the term of such members shall accord with Section 718.11 of the Ohio Revised Code. 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. Board members shall be compensated for attendance at qualified meetings. Any hearing by the Board may be conducted privately. The provisions of Section 880.10, with reference to the confidential character of information, shall apply to such matters as may be heard before the Board on appeal.
(b) Appeals; Alternative Method of Allocation. All rules and regulations and amendments or changes thereto which are adopted by the Administrator under the authority conferred by this chapter shall be approved by the Board of Review before the same become effective. The Administrator shall follow Sections 718.11 and 718.18 of the Ohio Revised Code in issuing any assessment or denial of a refund claim to a taxpayer, and the Board shall hear and pass on appeals from any ruling, decision, or assessment of the Administrator pursuant to the time frames set forth in Section 718.11 of the Ohio Revised Code. At the request of the taxpayer or Administrator, the Board is authorized to substitute alternate methods of allocation and apportionment. The taxpayer or the Administrator may appeal the Board of Review's decision as provided in Section 5717.011 of the Ohio Revised Code.
(Ord. 72-15. Passed 9-28-15.)