(A) A Board of Review consisting of three persons, appointed by the Mayor, with the consent of Council, is hereby created. Board members shall receive such compensation as Council may determine.
(B) Whenever the Tax Commissioner 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 Commissioner 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.
(C) Any person who is aggrieved by a decision by the Tax Commissioner and who has filed with the city 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 30 days after the Tax Commissioner has issued the decision.
(D) The imposition of penalty and interest as prescribed in this Code is not a sole basis for an appeal.
(E) The Board of Review shall schedule a hearing within 45 days after receiving the request, unless the taxpayer waives a hearing. A majority of the members of the Board shall constitute a quorum.
(F) 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.
(G) The Board 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 90 days after the Board's final hearing on the appeal, and send notice of its decision by ordinary mail to the petitioner within 15 days after issuing the decision.
(H) The Board of Review created 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 R.C. § 149.43. Hearings requested by a taxpayer before a Board of Review created pursuant to this section are not meetings of a public body subject to R.C. § 121.22.
(Ord. 806, passed 8-26-69; Am. Ord. 00-33, passed 8-15-00; Am. Ord. 00-48, passed 12-19-00)