(a) The taxes imposed and levied pursuant to the provisions of this chapter shall be administered by the Tax Administrator and such deputies and clerks within the Administrator's Department as heretofore provided or as may be from time to time be determined by Council.
(b) The Tax Administrator shall prescribe the form of accounts and reports to be rendered to his or her office and the form and method of keeping accounts within the income tax office. The Tax Administrator shall be charged with the internal audit of all accounts and returns including the correction of the returns.
(c) The Tax Administrator shall make rules, regulations (not inconsistent with those adopted by Council or State law), decisions and amendments, or changes thereto, necessary regarding operation of the tax.
(d) Any person having legal standing that is dissatisfied with any ruling or decision made by the Tax Administrator may appeal therefrom to the Board of Tax Appeals. Such appeal shall be in writing and shall state why the decision should be deemed incorrect or unlawful, and shall be filed with the Tax Administrator within thirty (30) days after the Tax Administrator issues such decision that is being appealed.
(e) The Board of Tax Appeals shall consist of three (3) electors of the municipality, one being appointed by the Mayor, one being appointed by the Tax Administrator, and the third to be selected by first two appointed. No member shall be appointed to the Board of Tax Appeals who holds other public office or appointment. The members of the Board of Review shall serve without pay and for a term of five (5) years. The members may serve for an unlimited number of terms. (Ord. 2491. Passed 12-17-01.)
(f) Whenever the Tax Administrator issues a decision regarding an income tax obligation subject to appeal under subsection (d) hereof, the Tax Administrator shall notify the taxpayer in writing that he/she may appeal that decision to the Board of Tax Appeals by filing a written request for a hearing containing a statement as to why the decision was incorrect or unlawful with the Tax Administrator within thirty days after the decision.
(g) The Board shall schedule a hearing within forty-five days after the receipt of the request for the hearing. The taxpayer may waive the hearing in writing. The taxpayer may appear before the Board in person and may be represented by an attorney, certified public accountant, or other representative.
(h) The Board may affirm, reverse or modify the Tax Administrator’s decision or any part of the decision. The decision shall be issued within ninety days of the hearing and shall be mailed to the taxpayer and the Tax Administrator within fifteen days after it is issued.
(i) The Tax Administrator or the taxpayer may appeal in accordance with Ohio R.C. 5717.011.
(j) The Board of Tax Appeals shall adopt rules to govern its procedure not inconsistent with this Section and shall keep a record of its transactions. Such records shall not be considered public records under Ohio R.C. 149.43 and meetings of the Board of Tax Appeals shall not be considered public meetings under Ohio R.C. 121.22.
(Ord. 2621. Passed 8-9-04.)