(a) A Board of Review, consisting of a chair and two other individuals each to be appointed by the Mayor and approved by the Council of the Village of Cardington is hereby created. Any vacancy that shall occur in a regular term shall be filled by the Mayor for the unexpired portion of such term. Members of the Board of Review shall be appointed for terms of three years, so arranged that one member’s term shall expire on July 1 of each year. A majority of the members of the Board shall constitute a quorum. The Board shall formulate its own procedural rules for approval by Village Council and shall keep a record of its transactions. Any hearing by the Board shall be conducted privately unless the taxpayer requests a public hearing, and the provisions of Section VIII hereof 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 on appeal.
(b) All rules and regulations and amendments or changes thereto, which are adopted by the Director under the authority conferred by this chapter must be approved by the Board of Review and by the Village Council before the same become effective. The Board shall hear and pass on appeals from any ruling or decision of the Director and at the request of the taxpayer or Director, is empowered to substitute alternative methods of allocation.
(c) Any person dissatisfied with any ruling or decision of the Director which is made under the authority conferred by this chapter may appeal to the Board of Review within thirty (30) days from the announcement of such ruling or decision by the Director, provided the taxpayer making the appeal has filed with the Village the required return or other documents concerning the obligation at issue. The taxpayer shall file a written notice of appeal with the Director. The notice of appeal shall state why the taxpayer believes the decision is incorrect or unlawful. The Board shall, on hearing, have jurisdiction to affirm, reverse, or modify any such ruling or decision, or any part thereof. The hearing shall be scheduled within 45 days from the date of filing the notice of appeal unless the taxpayer waives the hearing in writing. If a taxpayer does not waive the hearing, the taxpayer is entitled to appear before the Board and be represented by an attorney at law, certified public accountant, or other representative. Within thirty (30) days after the closing of the record, the Board must issue a written decision and file it with the Director. The Board shall send a copy of its decision to the taxpayer making the appeal within fifteen (15) days after issuing the decision.
(d) The records kept by the Board of Review are not open to public inspection under the state’s public records law, and hearings before the Board of Review are not subject to Ohio’s open meetings law.
(e) When issuing decisions that are appealable to the Board of Review, the Director of taxation must inform taxpayers of their right to appeal and the manner in which the appeal must be filed with the Board of Review.
(f) For matters relating to tax years beginning on or after January 1, 2004, any ruling or decision of the Board of Review may be appealed to a court of competent jurisdiction or to the State Board of Tax Appeals.
(Ord. 2005-27. Passed 11-7-05.)
(Ord. 2005-27. Passed 11-7-05.)