(a) Creation. There is hereby created an Income Tax Board of Review, which shall consist of five members who shall be appointed by the Mayor and confirmed by Council. Any person dissatisfied with any ruling or decision of the City Treasurer, which is made under the authority conferred by this chapter, may appeal therefrom to such Board within thirty days from the announcement of such ruling or decision by the City Treasurer, and the Board shall, on hearing, have jurisdiction to affirm, reverse or modify any ruling or decision or any part thereof.
(b) Number and Term of Office; Vacancy. The Board shall be composed of five members, each serving for four years, except that those first appointed shall serve as follows: the certified public accountant for a term of four years, two citizen members for a term of three years, the senior citizen representative for a term of two years and one representative of organized labor and the remaining member for a term of one year. All members of the Board shall be residents of the City. In the event of a vacancy on the Board, the Mayor shall within thirty days appoint a new member, who shall have the same qualifications of the member replaced.
Any member chosen to fill a vacancy shall be appointed only for the remainder of the original term. The existence of an unfilled vacancy shall not impair the right of the remaining members to exercise all the powers of the Board.
(c) Composition. In making appointments, the Mayor shall make every effort to see that a cross-section of the community is represented; except that one member shall be a certified public accountant, one member shall be a senior citizen, and one member shall be from organized labor; provided there shall not be more than one representative from any category and/or group.
(d) Organization. The Board shall, within thirty days of first being appointed, hold an organizational meeting and select a Chairman, Vice-Chairman and Secretary from the membership of the Board, by a majority vote of all the members appointed to the Board. Such officers shall serve for a term of one year and new officers shall be elected annually at the first regular meeting after January 1 of each year. The Board shall adopt its own procedural rules and regulations, subject to the provisions of this chapter, and such rules and regulations shall be provided to any taxpayer requesting and paying the cost of reproduction.
(Ord. 288-82. Passed 12-6-82.)
(e) Meetings; Quorum. The Board shall hold regular monthly meetings not less than ten months per year and, in addition, shall hold special meetings upon the call of the Chairman. A majority of the members shall constitute a quorum and at least three members shall concur in any decision of the Board. All hearings shall be conducted privately, to protect the taxpayer’s confidentiality, unless the taxpayer requests the hearing to be open to the public. Hearings requested by a taxpayer before the Board of Review are not meetings of a public body subject to Ohio R.C. Section 121.22.
(Ord. 275-2003. Passed 12-15-03.)
(f) Compensation; Ethics; Removal. Each member of the Board shall receive such compensation as may be established from time to time by separate ordinance. Annual compensation shall be paid in twelve equal monthly installments. No compensation shall be paid for any month in which a member has an unexcused absence from a Board meeting. Any member may be removed from office by the Mayor and/or majority vote of the remaining members, for ineffectiveness, neglect of duty, excessive absenteeism, misconduct or malfeasance in office, after being given written notice of the charges and an opportunity to be heard therefrom. A member of the Board shall hold no other public office, elected or appointed, in the City. No Board member shall act on any matter in which he has any conflict of interest. Board members shall not discuss among themselves or with any other person, any matter before the Board except at a regular or special meeting.
(Ord. 207-95. Passed 10-16-95.)
(g) Records; Proceedings; Reports. The Board shall keep a written record of its proceedings. Such records are not public records available for inspection under Ohio R.C. Section 149.43.
(h) Hearings; Procedures; Appeal Rights. For the purposes of holding any hearing, the Board shall have the right to subpoena witnesses, compel their attendance, administer oaths, take the testimony of any person under oath and require the production, for examination of any books, papers, documents and/or records relating to any matter under the Board’s consideration. Any taxpayer dissatisfied with any ruling or decision of the City Treasurer which is made under the authority conferred by this chapter, may appeal therefrom to the Board within thirty days from the decision and the Board shall conduct a hearing within forty-five days of the appeal being filed. The taxpayer shall have the right to submit a written statement, to appear at any hearings in person or be represented by an attorney and/or accountant, or other representative. The Board shall, upon conducting a hearing, have the jurisdiction to affirm, reverse and/or modify any ruling and/or decision or any part thereof. The Board shall issue a final decision on the appeal within ninety days after the Board’s final hearing on the appeal, and send a copy of its final decision by ordinary mail to all of the parties to the appeal within fifteen days after issuing the decision. The taxpayer or the Tax Administrator may appeal the Board’s decision as provided in Ohio R.C. 5717.011.
(Ord. 275-2003. Passed 12-15-03.)