(a) There shall be a Board of Review that shall consist of three (3) members as follows: The Village Administrator, Village Solicitor and Fiscal Officer. The Chairperson of the Board of Review shall be the Village Administrator. The resident members of the Board of Review shall receive such compensation as Council may determine and as may be restricted by the laws of the State of Ohio.
(b) A majority of the members of the Board of Review shall constitute a quorum. The Board of Review created and maintained to hear appeals pursuant to this section shall adopt rules governing its procedures and shall keep a record of its transactions. Such records are not public records available for inspection under Section 149.43 of the Ohio Revised Code. Hearings requested by a taxpayer before the Board of Review are not meetings of a public body subject to Section 121.22 of the Ohio Revised Code. The provisions of Section 171.09, with reference to the confidential character of information required to be disclosed by this section, shall apply to such matters as may be heard before the Board of Review on appeal.
(c) Whenever the Tax Commissioner issues a decision regarding an income tax obligation that is subject to appeal as provided in this section, or in this chapter and Rules and Regulations, the Tax Commissioner shall notify the taxpayer in writing 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.
(d) Any person who is aggrieved by a decision by the Tax Commissioner and who has filed with the Village the required returns or other documents pertaining to the Village income tax obligation at issue in the decision may appeal the decision to the Board of Review by filing a request with the Board of Review. The request shall be in writing, shall state with particularity why the decision should be deemed incorrect or unlawful, and shall be filed within thirty (30) days after the Tax Commissioner has issued the decision.
(e) The imposition of penalty and interest as prescribed in this chapter is not a basis for an appeal.
(f) The Board of Review shall schedule a hearing within forty-five (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 of Review and may be represented by an attorney at law, certified public accountant or other representative.
(g) The Board of Review may affirm, reverse, or modify the Tax Commissioner’s decision or any part of that decision. The Board shall issue a decision on the appeal within ninety (90) days after the Board’s final hearing on the appeal, and send notice of its final decision by ordinary mail to all of the parties to the appeal within fifteen (15) days after issuing the decision. The taxpayer or the Tax Commissioner may appeal the Board’s decision as provided in Section 5717.011 of the Ohio Revised Code.
(h) The Board of Review shall be empowered to recommend to Council for their consideration modifications to, additions to or deletions from this chapter, with or without the concurrence of the Tax Commissioner.
(Ord. 2004-18. Passed 9-20-04.)