(a) The Board of Review, consisting of a chairman and two other individuals, each to be appointed by the Mayor of the City, is hereby created. Such appointments shall be confirmed by City Council. No elected officer or employee of the City may qualify for such appointment. A majority of the members of the Board shall constitute a quorum.
(b) The original appointments to the Board of Review shall be for terms of one (1), two (2) and three (3) years respectively, and thereafter all appointments shall be for terms of three (3) years. Vacancies on said Board shall be filled by appointment by the Mayor, subject to confirmation by Council, and shall be for the unexpired term of the Board member replaced. All original terms shall begin on January 2, 1967, and end on January 1st of the appropriate year, and thereafter all terms shall begin on January 2nd and end on January 1st. All appointments and confirmations thereof shall state the dates of beginning and ending of the term for which the appointment is made, calculated in accordance with this Section. Members of the Board shall receive no compensation, but shall be allowed such amounts for actual expenses, including but not limited to mileage, as Council may provide.
(c) The Board of Review created in 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 the taxpayer before a Board of Review, created pursuant to this Section, are not meetings of a public body subject to Section 121.22 of the Ohio Revised Code.
(d) The Board shall hear and pass on appeals from any ruling or decision of the Tax Administrator, and at the request of the taxpayer or Tax Administrator, is empowered to substitute alternate methods of apportionment of net income and losses.
(e) All rules and regulations and amendments or changes thereto, which are adopted by the Tax Administrator under the authority conferred by this Chapter, must be approved by City Council before the same become effective.
(f) (1) Whenever the Tax Administrator issues a decision regarding an income tax obligation that is subject to appeal, as provided in this Section, or in an ordinance or regulation of the City, the Tax Administrator shall notify the taxpayer in writing of the taxpayer's right to appeal the decision and the manner in which the taxpayer may appeal the decision.
(2) Any person who is aggrieved by a decision by the Tax Administrator and has filed the required returns or other documents pertaining to the City income tax obligation at issue in the decision may appeal the decision to the Board of Review by filing a request with the Board.
(3) 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 Administrator has issued the decision.
(4) The imposition of penalty and interest as prescribed in the City Tax Ordinance is not a sole basis for an appeal.
(5) The Board of Review shall schedule a hearing within forty-five (45) days after receiving a request, unless the taxpayer waives a hearing. If the taxpayer does not waive the hearing, the taxpayer may appear before the Board and may be represented by an attorney-at-law; certified public accountant or other representative, provided a letter of authorization is presented.
(6) The Board may affirm, reverse, or modify the Tax Administrator'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 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 Administrator may appeal the Board’s decision as provided in Section 5717.011 of the Ohio Revised Code.
(Ord. 2-05-O. Passed 2-14-05.)