193.13 BOARD OF REVIEW.
(a) The Board of Review, consisting of three electors of the City, one to be appointed by the Mayor, one to be appointed by the City Treasurer and one to be appointed by the City Director of Law, is created. No member shall be appointed to the Board who holds other public offices or appointments. The members of the Board shall serve without pay.
(b) 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. All appeals to the Board of Review shall be subject to the provisions set forth in Section 718.11 of the Ohio Revised Code (Am. Sub. H.B. 95, 125th Ohio General Assembly, effective January 1, 2004).
(c) The Board shall hear and pass on appeals from any ruling or decision of the Tax Administrator.
(d) All hearings of the Board shall be conducted privately and the provisions of Section 193.09 with reference to the confidential character of information required to be disclosed by this chapter shall apply to such matters as may be heard before the Board on appeal.
(e) Any person dissatisfied with any ruling or decision of the Tax Administrator which is made under the authority conferred by this chapter may appeal therefrom to the Board within thirty days from the announcement of such ruling or decision by the Tax Administrator, and the Board shall, on hearing, have jurisdiction to affirm, reverse or modify any ruling or decision, or any part thereof.
(f) The taxpayer or the City may appeal the Board of Review’s decisions as provided in Sections 718.11, 5717.011 (5717.01.1), and 5703.056 (5703.05.6) of the Ohio Revised Code (Am. Sub. H.B. 95, 125th Ohio General Assembly, effective January 1, 2004).
(g) Each member of the Board shall hold their term for the duration of this chapter and if any members are unable to complete their term, then the office which appointed the member shall name another elector to fill the unexpired term.
(1979 Code 98.14; Ord. 2006-098. Passed 11-21-06.)