(a) A Board of Review, consisting of a chairman and two other individuals to be appointed by the Municipal Council for a term of three years is hereby created. A majority of the members of the Board shall constitute a quorum. The Board shall adopt its own procedural rules and shall keep records of its transactions. Any hearing by the Board will be conducted privately and the provisions of Section 183.10 hereof with reference to the confidential character of information required to be disclosed by the chapter shall apply to such matters as may be heard before the Board on appeal or otherwise.
(b) All rules and regulations or changes thereto which are adopted by the Finance Director under the authority conferred by this chapter must be approved by the Municipality (City) Manager together with the advice and counsel of the Municipality (City) Attorney before the same become effective.
(c) Whenever the Finance Director issues a decision regarding a taxpayer Municipality income tax obligation, that is subject to appeal as provided in this section or in an ordinance or regulation of this Municipality, the Finance Director shall immediately notify the taxpayer of the taxpayer's right to appeal the decision and of the manner in which the taxpayer may appeal the action. Any person who is aggrieved by a decision by the Finance Director and who has filed, with this Municipality, the required tax returns or other documents pertaining to this Municipal income tax obligation at issue in the decision, may appeal the decision to the Board created pursuant to this section by filing a request for a hearing or review with the Board. The request shall be in writing, shall state why the decision should be deemed incorrect or unlawful and shall be addressed to the Income Tax Board of Review and filed with the Canfield City Clerk, 104 Lisbon Street, Canfield, Ohio 44406 within thirty days after the Finance Director issues the decision being appealed. The Board shall schedule a hearing within forty-five days after receiving the request unless the taxpayer waives a hearing. If the taxpayer does not waive a hearing, the taxpayer may, when scheduled, appear before the Board and may be represented by an attorney-at-law, certified public accountant or other representative.
(d) The Board may affirm, reverse or modify the Finance Director's decision or any part of that decision. The Board shall issue a decision on the appeal within ninety days after the Board's final hearing on the appeal and send notice of its decision by ordinary mail to the taxpayer within fifteen days after issuing the decision.
(Ord. 2013-37. Passed 11-20-13.)