(a) Protest and Hearing.
(1) A person served with a notice of deficiency or determination may file a written protest with the Commissioner and request a hearing on the same. Upon timely receipt of a protest, the Commissioner shall fix the time and place for a hearing and shall notify the petitioner thereof, giving notice to the person of not less than seven (7) days. The Commissioner shall hear evidence and testimony presented by the petitioner and may amend, vacate, or affirm the original decision.
(2) At any hearing held as provided under this section, the determination and assessment by the Commissioner shall be prima facie correct and the burden shall be on the petitioner to prove otherwise.
(3) The Commissioner may prescribe rules and regulations governing the form and procedure for protests and hearings.
(4) The decision of the Commissioner shall become final upon the expiration of twenty (20) days from the date notice is provided to the petitioner, unless prior thereto the petitioner files an appeal to the board in accordance with division (b).
(b) Review by Board.
(1) Any decision of the Commissioner rendered under subsection (a) of this section may be appealed by timely filing an appeal to the board of appeals established pursuant to Charter Section 76-6 in the same manner as other appeals to the board. The board shall have authority to amend, vacate, or affirm any such decision appealed from, in conformity with the intent and purpose of this chapter.
(2) Decisions of the board shall become final after thirty (30) days following the date of publication, unless prior thereto the Commissioner or any proper party, appeal the board’s decision pursuant to RC Chapter 2506.
(Ord. No. 878-09. Passed 7-1-09, eff. 7-8-09)