In accordance with RC 718.11 and Rules and Regulations, any person dissatisfied with any Administrative Ruling or decision of the Tax Administrator that is made under the authority conferred by this chapter may appeal therefrom to the Board of Review within thirty (30) days from the announcement of such Administrative Ruling or decision by the Tax Administrator. The Board shall, on hearing, have jurisdiction to affirm, reverse or modify any such ruling or decision, or any part thereof. Such appeal shall be deemed filed when postmarked by the United States Postal Service or the date of receipt recorded by authorized delivery service as defined in RC 5703.056. Appeals otherwise delivered to the Tax Administrator during normal business hours shall be deemed filed on the date received.
In accordance with the procedures set forth in RC 5717.011, for matters relating to taxable years beginning on or after January 1, 2004, the taxpayer or Tax Administrator may appeal decisions of the Board of Review to the State Board of Tax Appeals or a court of common pleas as otherwise provided by law.
(Ord. No. 2208-04. Passed 12-13-04, eff. 12-17-04)