(a) Board of Adjudication.
(1) A Board of Adjudication, consisting of the City Manager or a person designated by him, the Financial Administrative Services Director, or a person designated by him, and the City Attorney or an Assistant City Attorney designated by him, is hereby created. The Board shall select, each year for a one-year term, one of its members to serve as Chairman and one to serve as Secretary. A majority of the members of the Board shall constitute a quorum.
(2) The Board shall adopt its own procedural rules and shall keep a record of its proceedings. All hearings of the Board shall be conducted privately and the provisions of Section 163.09 with reference to the confidential character of information required to be disclosed by this chapter shall apply to such matters as may be presented to the Board of Adjudication.
(3) The Board shall have the authority, upon request of the Tax Administrator to modify in whole or in part, any assessment of tax, penalty and/or interest, required to be made by this chapter. In addition, the Board may authorize the Tax Administrator to accept partial payments for a period in excess of the time authorized in Section 163.08.
(b) Board of Tax Appeals.
(1) A Board of Tax Appeals consisting of three representative citizens of the Municipality, not otherwise employed by the Municipality, to be appointed by Council hereby is created. One member shall be appointed to serve a term of one year, one member shall be appointed to serve a term of two years, and one member shall be appointed to serve a term of three years commencing on January 1, 1978. Each year thereafter one member shall be appointed to serve a term of three years.
(2) One of the members of the Board of Tax Appeals appointed by Council shall be chosen by the members as Chairman of the Board of Tax Appeals and all may receive per diem compensation to be fixed by Council. A majority of the members of the Board of Tax Appeals shall constitute a quorum. The Board of Tax Appeals shall adopt its own procedural rules and keep a record of its proceedings. All hearings by the Board of Tax Appeals may be conducted privately and the provisions of Section 163.09 with reference to the confidential character of information required to be disclosed by this chapter shall apply to such matters as may be heard on appeal before the Board of Tax Appeals.
(3) Any person who is aggrieved by a decision by 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 Tax Appeals 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 Tax Administrator has issued the decision.
(4) The Board of Tax Appeals 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 of Tax Appeals and may be represented by an attorney at law, certified public accountant or other representative.
(5) The Board of Tax Appeals shall, on hearing, have jurisdiction to affirm, reverse or modify any such assessment, ruling or decision, or any part thereof, made by the Tax Administrator from which an appeal has been filed as provided in Section 163.08. The taxpayer or the Tax Administrator may appeal the Board of Tax Appeals decision as provided in Section 5717.011 of the Ohio Revised Code.
(6) Each Board of Tax Appeals 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 Tax Appeals created pursuant to this section are not meetings of a public body subject to Section 121.22 of the Ohio Revised Code.
(Ord. 21-04. Passed 5-3-04.)