(a) A Board of Review, consisting of three (3) electors of the City of Bucyrus, one to be appointed by the Mayor, one to be appointed by the City Treasurer, and the third to be selected by the two so appointed, is created by this Ordinance. A member shall be appointed to the Board of Review who holds other public office or appointment. The members of the Board of Review shall serve without pay.
(b) A majority of the members of the Board of Review shall constitute a quorum. The Board of Review shall adopt its own procedural rules and shall keep a record of its transactions.
(c) All hearings of the Board of Review shall be conducted privately and the provisions of Section 185.06 as reference to the confidential character of information required to be disclosed by this Ordinance shall apply to such matters as may be heard before the Board of Review on appeal.
(d) Whenever the City Income Tax Administrator issues a decision regarding an income tax obligation subject to appeal as provided in this section, the City Income Tax Administrator shall notify the taxpayer at the same time of the taxpayer’s right to appeal the decision and the manner in which the taxpayer may appeal the decision.
(e) Any person who is dissatisfied by a decision of the City Income Tax Administrator and who has filed the required returns or other documents pertaining to the tax obligation at issue may appeal the decision to the Board of Review. The appeal shall be in writing, shall state why the decision should be deemed incorrect or unlawful, and shall be filed within thirty (30) days after the City Income Tax Administrator issues the said decision.
The imposition of penalties and/or interest as prescribed in this Ordinance is not a sole basis for an appeal.
(f) The Board shall schedule a hearing within forty-five (45) days after receiving the appeal, 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 City Income Tax Administrator’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 decision by ordinary mail to the petitioner within fifteen (15) days after issuing the decision.
(h) The taxpayer or the City Income Tax Administrator may appeal the Board’s decision to either the local common pleas court or the Ohio Board of Tax Appeals as provided in section 5717.011 of the Ohio Revised Code.
(i) The Board of Review, as created, shall serve during the life of this Ordinance.
(Ord. 57-2003. Passed 12-30-03.)