All Rules and Regulations and amendments or changes thereto, which are adopted by the Commissioner under the authority conferred by this chapter, must be approved by the Board of Review before the same become effective. The Board shall hear and pass on appeals from any Administrative Ruling issued by the Commissioner.
In accordance with procedures established by the Board of Review, any person dissatisfied with any Administrative Ruling issued by the Commissioner of Assessments and Licenses that is made under the authority conferred by this chapter may appeal therefrom to the Board of Review within thirty (30) days from the issuance of such Ruling. The Board shall, upon hearing, have jurisdiction to affirm, reverse or modify any such Administrative Ruling, 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 Commissioner during normal business hours shall be deemed filed on the date received.
Any person and/or the Commissioner of Assessments and Licenses may appeal decisions of the Board of Review to a court of common pleas as provided by law.
(Ord. No. 1955-07. Passed 12-3-07, eff. 12-4-07)