(A) A Board of Review, consisting of a chairperson and two other individuals to be appointed by the City Council with a recommendation from the Finance Committee is hereby created. A majority of the members of the Board shall constitute a quorum. The Board shall adopt its own procedural rules and shall keep a record of its transactions. Any hearing by the Board may be conducted privately and the provisions of § 35.10 hereof 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 Tax Administrator 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 ruling or decision of the Tax Administrator, and, at the request of the taxpayer or Tax Administrator, is empowered to substitute alternate methods of apportionment. After such approval, such rules, regulations and changes shall be filed with the Clerk of Council and shall be open to public inspection.
(C) Whenever the Tax Administrator 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 Tax Administrator 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 of the Tax Administrator 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 30 days after the Tax Administrator has issued the decision.
('80 Code, § 181.17) (Ord. 100-90, passed 11-5-90)
(E) The imposition of penalty and interest as prescribed in the codified ordinances of the municipality is not a sole basis for an appeal.
(F) The Board of Review shall schedule a hearing within 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 Tax Administrator’s decision or any part of that decision. The Board shall issue a decision on the appeal within 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 15 days after issuing the decision. The taxpayer or the Tax Administrator may appeal the Board’s decision as provided in R.C. § 5717.011.
(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 R.C. § 149.43. Hearings requested by a taxpayer before a Board of Review created pursuant to this section are not meetings of a public body subject to R.C. § 121.22.
(Am. Ord. 116-03, passed 11-17-03)