(a) A Board of Review, consisting of three (3) members, one (1) appointed by the mayor and two (2) members appointed by Council, is hereby created and shall be maintained to hear appeals by taxpayers of assessments issued by the Tax Administrator regarding a municipal income tax obligation that is subject to appeal as provided in RC Chapter 718, this chapter or the rules and regulations. Said appeal shall be filed within sixty (60) days after the taxpayer receives the assessment.
(b) The members appointed by Council may not be employees of the City of Cleveland, elected officials, or contractors with the City of Cleveland at any time during their term or in the five (5) years immediately preceding the date of appointment.
(1) These members shall serve for a term of two (2) years and may be re- appointed by Council an unlimited number of times.
(2) Members appointed by Council may be removed pursuant to RC Chapter 718.
(c) The member appointed by the Mayor may be an employee of the City of Cleveland, but may not be the Director of Finance, Tax Administrator, or an employee directly involved in municipal tax matters, or any direct subordinate thereof. This member shall serve at the discretion of the Mayor.
(d) A member of the Board who, for any reason, ceases to meet the qualifications for the position prescribed by this section or RC Chapter 718 shall resign immediately by operation of law.
(e) Any vacancy in an unexpired term shall be filled by the appointing authority within sixty (60) days of when the vacancy was created. Any member appointed to fill a vacancy occurring prior to the expiration of the term for which the member’s predecessor was appointed shall hold office for the remainder of such term. No vacancy on the Board shall impair the power and authority of the remaining members to exercise all the powers of the Board.
(f) If a member is temporarily unable to serve on the Board due to a conflict of interest, illness, absence, or similar reason, another individual shall be appointed by the original appointing authority, the Mayor or Council, to temporarily serve in the member’s place. The appointment of such an individual shall be subject to the same requirements and limitations as are applicable to the appointment of the member temporarily unable to serve.
(g) The Board shall follow all procedures and requirements imposed by RC Chapter 718 in conducting hearings and appeals before the Board as well as in issuing its decisions. All matters before the Board shall be confidential as provided under RC Chapter 718.
(Ord. No. 1412-15. Passed 11-23-15, eff. 1-1-16)