(A) A Board of Review is created consisting of a Chairperson and two other individuals, each to be appointed by the City Council for a three-year term. However, for those persons initially appointed one shall serve for one year, one shall serve for two years, and one shall serve for three years. The members may be reappointed, however, at no time shall more than two members of said board be holders of more than one other commission or board. They shall receive no compensation. A majority of the members of the Board shall constitute a quorum.
(B) Whenever the Tax Commissioner 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 Commissioner shall notify the taxpayer 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.
(C) Any person who is aggrieved by a decision by the Tax Commissioner 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 60 days after the Tax Commissioner has issued the decision.
(D) The imposition of penalty and interest as prescribed in the codified ordinance of the municipality is not a sole basis for an appeal.
(E) The Board of Review shall schedule a hearing within 45 days after receiving the request, unless the taxpayer waives a hearing.
(F) 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 Commissioner'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 decision by ordinary mail to the petitioner within 15 days after issuing the decision.
(H) The decision of the Board shall be final, and not subject to further appeal.
(I) The 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.
(Ord. 16-1974, passed 3-4-74; Am. Ord. 01-1998, passed 2-2-98; Am. Ord. 23-2000, passed 12-18-00; Am. Ord. 01-2007, passed 1-16-07)