(a) A Board of Review is hereby created. It shall consist of three electors of the Village, one to be appointed by the Mayor, one to be appointed by the Village Treasurer, and the third to be selected by the two so appointed. No 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 shall be conducted privately and the provisions of Section 183.07 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 of Review on appeal.
(Ord. 2004-07. Passed 9-29-04.)
(d) (1) Whenever the Fiscal Officer issues a decision regarding an income tax obligation that is subject to appeal as provided in this Section, or in an ordinance or regulation of the Village of Byesville, the Fiscal Officer shall notify the taxpayer at the same time of the taxpayer’s right to appeal the decision and of the manner in which the taxpayer may appeal the decision.
(2) Any person who is aggrieved by a decision of the Fiscal Officer and who has filed with the Village of Byesville the required returns or other documents pertaining to the municipal income tax obligation at issue in the decision may appeal the decision to the Board of Review by filing a request with the Board.
(3) The request shall be in writing, shall state with particularity why the decision should be deemed incorrect or unlawful, and shall be filed within 30 days after the Fiscal Officer has issued the decision.
(4) The imposition of penalty and interest as prescribed in the Codified Ordinances of the Village of Byesville is not a sole basis for an appeal.
(5) The Board of Review shall conduct a hearing within 45 days after receiving the request 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.
(6) The Board may affirm, reverse or modify the Fiscal Officer’s decision or any part of that decision. The Board shall issue a decision on the appeal within 90 days after the Board’s final hearing on the appeal, and send notice of its decision by ordinary mail to the petitioner within 15 days after issuing the decision.
(Ord. 2008-16. Passed 6-25-08.)
(e) Any person dissatisfied with any ruling or decision of the Board of Review may appeal therefrom to a court of competent jurisdiction within thirty days from the announcement of such ruling or decision.
(f) The Board of Review, as created, shall serve during the time this chapter is in effect.
(Ord. 2004-07. Passed 9-29-04.)