(a) The Administrator shall notify the taxpayer in writing of the taxpayer’s right to appeal the Administrator’s decision imposing a municipal tax liability and the manner in which the taxpayer may appeal the decision.
(b) Any person who has filed an income tax return or other document required by the Municipality and is dissatisfied with any ruling or decision of the Administrator which is made under the authority conferred by this Chapter may appeal in writing therefrom to the Board of Tax Review within thirty days from the announcement of such ruling or decision by the Administrator. The appeal shall state why the decision is unlawful or incorrect.
(c) The Board shall schedule a hearing within forty-five days after receiving the appeal, 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.
(d) The Board shall affirm, reverse, or modify the Administrator’s decision or any part of that decision. The Board shall issue a final 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 to the appeal within fifteen days after issuing the decision. The taxpayer or the Administrator may appeal the Board’s decision as provided in R.C. § 5717.011.
(e) The Board shall adopt rules and regulations governing its procedures and shall keep a record of its transactions. Such records are not public records available for inspection under R.C. § 149.43. Hearings requested by a taxpayer before the Board are not meetings of a public body subject to R.C. § 121.22.
(Ord. 512. Passed 12-15-69; Am. Ord. 2345. Passed 6-8-06.)