(a) All rules and regulations and amendments or changes thereto, which are adopted by the Treasurer under the authority conferred by this chapter, must be approved by the Board of Review before the same become effective. The Board of Review shall hear and pass on appeals from any administrative ruling issued by the Treasurer. In accordance with procedures established by the Board of Review, any person dissatisfied with any administrative ruling issued by the Treasurer that is made under the authority conferred by this chapter may appeal therefrom to the Board of Review within sixty (60) days from the issuance of such ruling. The Board of Review shall, upon hearing, have jurisdiction to affirm, reverse or modify any such administrative ruling, or any part thereof. Such appeal shall be deemed filed when postmarked by the United States Postal Service or the date of receipt recorded by authorized delivery service as defined in Section 5703.056 of the Ohio Revised Code. Appeals otherwise delivered to the Treasurer during normal business hours shall be deemed filed on the date received.
(b) 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, and its records are not public records available for inspection under Section 149.43 of the Ohio Revised Code.
(c) Appeals from a final determination of the Board of Review may be taken by the taxpayer or the Treasurer to a court of common pleas as otherwise provided by law. An appeal filed with a court of common pleas is governed by the Rules of Civil Procedure and other rules of practice and procedure applicable to civil actions.
(Ord. 187-2024. Passed 9-27-24.)