181.13 BOARD OF REVIEW.

   (a)   A Board of Review, consisting of the elected or appointed members of Dover City Council, is hereby created and shall convene to serve as a board of tax appeals, and to hear appeals filed from determinations made by the office of the Dover City Auditor pertaining to income tax assessments, or delinquencies. Said Board of Review shall operate as a Board of Tax Appeals in accordance with the provisions and procedures specified in Ohio Revised Code Section 718.11. Any hearing by the Board shall be conducted privately and the provisions of Section 181.09 with reference to the confidential character of information required to be disclosed by the chapter shall apply to such matters as may be heard before the Board on appeal.

   (b)   All rules and regulations and amendments or changes thereto which are adopted by the City Auditor under the authority conferred by this chapter, must be approved by the Board of Review before the same become effective. After such approval, such rules, regulations, amendments and changes shall be filed with the Clerk of Council and the Dover City Auditor’s office, and shall be open to public inspection. The Board shall hear and pass on appeals from any ruling or decision of the City Auditor relating to income tax assessments and delinquencies, and, at the request of the taxpayer or city Auditor, is empowered to substitute alternate methods of apportionment.

   (c)   Whenever the City Auditor issues a decision regarding an income tax obligation that is subject to appeal as provided in this section, or in an ordinance or regulation of the Municipality, the City Auditor shall notify the taxpayer in writing at the same time of the taxpayer's right to appeal the decision and of the manner in which the taxpayer may appeal the decision.

   (d)   Any person who is aggrieved by a decision by the City Auditor and who has filed with the Municipality the required returns or other documents pertaining to the municipal income tax obligation at issue in the decision may appeal the decision to the Board of Review by filing a request with the Board. The request shall be in writing, shall state with particularity why the decision should be deemed incorrect or unlawful, and shall be filed within thirty (30) days after the City Auditor has issued the decision.

   (e)   The imposition of penalty and interest as prescribed in this chapter shall not, in itself, be deemed a proper basis for an appeal.

   (f)   The Board of Review shall schedule a hearing within forty-five (45) days after receiving the request, unless the taxpayer waives a hearing. If the taxpayer does not waive the hearing, the taxpayer may appear before the Board and may be represented by an attorney at law, certified public accountant or other representative.

   (g)   The Board may affirm, reverse, or modify the City Auditor’s decision or any part of that decision. The Board shall issue a decision on the appeal within ninety (90) days after the Board's final hearing on the appeal, and send notice of its final decision by ordinary mail to all of the parties to the appeal within fifteen (15) days after issuing the decision. The taxpayer or the City Auditor may appeal the Board’s decision as provided in section 5717.011 of the Ohio Revised Code.

   (h)   Each Board of Review created pursuant to this section shall adopt rules governing its procedures and shall keep a record of its transactions. Such records are not public records available for inspection under section 149.43 of the Ohio Revised Code. Hearings requested by a taxpayer before a Board of Review created pursuant to this section are not meetings of a public body subject to section 121.22 of the Ohio Revised Code.

   (i)   To the extent that any of the provisions contained herein conflict with Ohio Revised Code Section 718.11, then the provisions and policies set forth in ORC section 718.11 shall control.
(Ord. 36-05. Passed 9-19-05.)