A Board of Review, consisting of the Director of Public Utilities, or a person or employee in the Department of Public Utilities designated by him or her, the Director of Law, or an Assistant Director of Law designated by him or her and a member of Council to be elected by that body, is hereby created and shall be maintained to hear appeals by taxpayers of decisions and Administrative Rulings issued by the Tax Administrator regarding a municipal income tax obligation that is subject to appeal as provided in RC 718.11, this chapter or the Rules and Regulations. The Board shall select, each year for a one (1) year term, one (1) of its members to serve as Chairman and one (1) to serve as Secretary. A majority of the members of the Board shall constitute a quorum. The Board shall adopt its own procedural rules and shall keep a record of its transactions. Any hearing by the Board may be conducted privately and the provisions of Section 191.2309 with reference to the confidential character of information required to be disclosed by this chapter shall apply to such matters as may be heard before the Board on appeal.
(Ord. No. 2208-04. Passed 12-13-04, eff. 12-17-04)