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Elyria, OH Code of Ordinances
CODIFIED ORDINANCES OF THE CITY OF ELYRIA, OHIO
DIRECTORY OF OFFICIALS (2024)
PRELIMINARY UNIT
CHARTER OF THE CITY OF ELYRIA, OHIO
PART ONE - ADMINISTRATIVE CODE
PART THREE - TRAFFIC CODE
PART FIVE - GENERAL OFFENSES CODE
PART SEVEN - BUSINESS REGULATION CODE
PART NINE - STREETS AND PUBLIC SERVICES CODE
PART ELEVEN - PLANNING AND ZONING CODE
PART THIRTEEN - BUILDING CODE
PART FIFTEEN - FIRE PREVENTION CODE
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192.21 BOARD OF TAX REVIEW.
   (a)   (1)   The Board of Tax Review shall consist of three members. Two members shall be appointed by the Council of the City, but such appointees may not be employees, elected officials, or contractors with City at any time during their term or in the five years immediately preceding the date of appointment. One member shall be appointed by the Mayor of the City. This member may be an employee of the City, but may not be the director of finance or equivalent officer, or the Tax Administrator or other similar official or an employee directly involved in municipal tax matters, or any direct subordinate thereof.
      (2)   The term for members of the Board of Tax Review shall be two years. There is no limit on the number of terms that a member may serve if the member is reappointed by the City Council. The board member appointed by the Mayor shall serve at the Mayor’s discretion.
      (3)   Members of the Board of Tax Review appointed by Council may be removed by the legislative authority by majority vote for malfeasance, misfeasance, or nonfeasance in office. To remove such a member, the legislative authority must give the member a copy of the charges against the member and afford the member an opportunity to be publicly heard in person or by counsel in the member’s own defense upon not less than ten days’ notice. The decision by Council on the charges is final and not appealable.
      (4)   A member of the Board of Tax Review who, for any reason, ceases to meet the qualifications for the position prescribed by this section shall resign immediately by operation of law.
      (5)   A vacancy in an unexpired term shall be filled in the same manner as the original appointment within 60 days of when the vacancy was created. Any member appointed to fill a vacancy occurring prior to the expiration of the term for which the member’s predecessor was appointed shall hold office for the remainder of such term. No vacancy on the Board of Tax Review shall impair the power and authority of the remaining members to exercise all the powers of the Board of Tax Review.
      (6)   If a member is temporarily unable to serve on the Board of Tax Review due to a conflict of interest, illness, absence, or similar reason, the Council or Mayor that appointed the member shall appoint another individual to temporarily serve on the Board of Tax Review in the member’s place. The appointment of such an individual shall be subject to the same requirements and limitations as are applicable to the appointment of the member temporarily unable to serve.
   (b)   Whenever a Tax Administrator issues an assessment, the Tax Administrator shall notify the taxpayer in writing at the same time of the taxpayer’s right to appeal the assessment, the manner in which the taxpayer may appeal the assessment, and the address to which the appeal should be directed.
   (c)   Any person who has been issued an assessment may appeal the assessment to the Board of Tax Review by filing a request with the Board of Tax Review. The request shall be in writing, shall specify the reason or reasons why the assessment should be deemed incorrect or unlawful, and shall be filed within 60 days after the taxpayer receives the assessment.
   (d)   The Board of Tax Review shall schedule a hearing to be held within 60 days after receiving an appeal of an assessment under Section 192.21(c), unless the taxpayer requests additional time to prepare or waives a hearing. If the taxpayer does not waive the hearing, the taxpayer may appear before the Board of Tax Review and may be represented by an attorney at law, certified public accountant, or other representative. The Board of Tax Review may allow a hearing to be continued as jointly agreed to by the parties. In such a case, the hearing must be completed within 120 days after the first day of the hearing unless the parties agree otherwise.
   (e)   The Board of Tax Review may affirm, reverse, or modify the Tax Administrator’s assessment or any part of that assessment. The Board of Tax Review shall issue a final determination on the appeal within 90 days after the Board of Tax Review’s final hearing on the appeal, and send a copy of its final determination by ordinary mail to all of the parties to the appeal within 15 days after issuing the final determination. The taxpayer or the Tax Administrator may appeal the Board of Tax Review’s final determination as provided in R.C. § 5717.011.
   (f)   The Board of Tax 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 Tax Review created pursuant to this section are not meetings of a public body subject to R.C. § 121.22.
(Ord. 2015-115. Passed 11-23-15.)
192.22 AUTHORITY TO CREATE RULES AND REGULATIONS.
   (a)   Nothing in this chapter prohibits the legislative authority of the City, or a Tax Administrator pursuant to authority granted to the Tax Administrator by resolution or ordinance, to adopt rules to administer an income tax imposed by the City in accordance with this chapter. Such rules shall not conflict with or be inconsistent with any provision of this chapter. Taxpayers are hereby required to comply not only with the requirements of this chapter, but also to comply with the Rules and Regulations.
   (b)   All rules adopted under this section shall be published and posted on the internet.
(Ord. 2015-115. Passed 11-23-15.)
192.23 INTENTIONALLY LEFT BLANK.
192.24 SAVINGS CLAUSE.
   This chapter shall not apply to any person, firm or corporation, or to any property as to whom or which it is beyond the power of Council to impose the tax herein provided for. Any sentence, clause, section or part of this chapter or any tax against or exception granted any individual or any of the several groups of persons, or forms of income specified herein if found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall affect only such clause, sentence, section or part of this chapter and shall not affect or impair any of the remaining provisions, sentences, clauses, sections or other parts of this chapter. It is hereby declared to be the intention of Council that this chapter would have been adopted had such unconstitutional, illegal or invalid sentence, or part hereof, not been included therein.
(Ord. 2015-115. Passed 11-23-15.)
192.25 COLLECTION OF TAX AFTER TERMINATION OF CHAPTER.
   (a)   This chapter shall continue effective insofar as the levy of taxes is concerned until repealed, and insofar as the collection of taxes levied hereunder and actions or proceedings for collecting any tax so levied or enforcing any provisions of this chapter are concerned, it shall continue effective until all of said taxes levied hereunder in the aforesaid periods are fully paid and any and all suits and prosecutions for the collection of said taxes or for the punishment of violations of this chapter shall have been fully terminated, subject to the limitations contained in Section 192.12 and Section 192.99 hereof.
   (b)   Annual returns due for all or any part of the last effective year of this chapter shall be due on the date provided in Section 192.05 and Section 192.04 of this chapter as though the same were continuing.
(Ord. 2015-115. Passed 11-23-15.)
192.26 ADOPTION OF RITA RULES AND REGULATIONS.
   (a)   The City, having already entered into an agreement for the establishment of a Regional Council of Governments, pursuant to Ordinance 71-95, passed June 21, 1971, which Council has organized a municipal tax collection agency known as the Regional Income Tax Agency (RITA), the Board of Trustees of RITA is hereby authorized to administer and enforce the provisions of this chapter as the agent of the City in conjunction with the Administrator, and the duties and authority of the Administrator may be performed by the Board of Trustees of RITA, through the Administrator of RITA, provided, however, that the Administrator of RITA shall have no authority to abate the penalties and interest provided for in Section 192.18.
   (b)   The City of Elyria hereby adopts the Regional Income Tax Agency (RITA) Rules & Regulations, including amendments that may be made from time to time, for use as the City’s Income Tax Rules and Regulations. In the event of a conflict with any provision(s) of the City’s Income Tax Ordinance and the RITA Rules & Regulations, the City’s Ordinance will supersede. Until and if the contractual relationship between the City and RITA ceases, Section 192.26 will supersede all other provisions within this chapter regarding promulgation of rules and regulations by the Tax Administrator.
(Ord. 2015-115. Passed 11-23-15.)
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