(a) A Board of Review, consisting of a Chairperson and two other individuals to be appointed by Council, is hereby established. A majority of the members of the Board shall constitute a quorum. The Board shall adopt its own procedural rules and keep a record of its transactions. Any hearing by the Board may be conducted privately and the provisions of Section 880.10, with reference to the confidentiality 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 Finance Director under the authority conferred by this chapter, must be approved by the Board before the same become effective. The Board shall hear and pass on appeals from any ruling or decision of the Finance Director and, at the request of the taxpayer or the Finance Director, is hereby authorized to substitute alternate methods of allocation.
(c) Whenever the Finance Director issues a decision regarding an income tax obligation that is subject to appeal as provided in this section, or in any other ordinance or regulation of the Municipality, the Finance Director shall notify the taxpayer 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 Finance Director and who has filed with the Municipality the required returns or other documents pertaining to the Municipal income tax obligation at issue in the decision may appeal the decision to the Board of Review by filing a request with the Board. 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 days after the Finance Director has issued the decision.
(e) The imposition of a penalty and interest as prescribed in this chapter shall not be the sole basis for an appeal.
(f) The Board of Review shall schedule a hearing within forty-five days after receiving the request, unless the taxpayer waives a hearing.
(g) If the taxpayer does not waive the hearing, the taxpayer may appear before the Board and may be represented by an attorney at law, a certified public accountant or other representative.
(h) 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 a copy of its final decision by ordinary mail to all of the parties of the appeal within fifteen days after issuing the decision. The taxpayer or Finance Director may appeal the Board's decision as provided in Ohio R.C. 5717.011.
(i) The Board of Review established 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 Ohio R.C. 149.43. Hearings requested by a taxpayer before a Board of Review established pursuant to this section are not meetings of a public body subject to Ohio R.C. 121.22.
(Res. 29-00. Passed 12-12-00; Ord. 28-04. Passed 11-9-04.)