§ 101.40 TAXPAYER BILL OF RIGHTS; TAX DIVISION RESPONSIBILITIES.
   (A)   Mission statement. To provide courteous, accurate and efficient services for the benefit of the city and its residents, and administer the tax laws of the city in a fair and impartial manner.
   (B)   The Taxpayer's Bill of Rights shall be as follows:
      (1)   Privacy - you have the right to privacy information provided to the Tax Division.
      (2)   Assistance - you have the right to advice and assistance from the Tax Division in complying with the tax ordinance.
      (3)   Explanation - you have the right to a clear and concise explanation of:
         (a)   Basis of assessment of additional taxes, interest and penalties, or the denial or reduction of any refund or credit claim.
         (b)   Procedure for appeal of the determination of the Tax Division.
         (c)   Tax ordinances and changes in tax ordinances so that you can comply with the tax law.
      (4)   Appeal - you have the right to appeal a determination of the Tax Division to the Local Board of Tax Review within 60 days, such an assessment of tax or penalty, denial or reduction of a refund.
      (5)   Representation - you have the right to representation by an attorney, accountant, or any other person in any matter with the Tax Division. You have a right to be informed about, this right prior to any appeal hearing.
      (6)   Recordings - you have the right to make an audio recording of any meeting, conference, or hearing with the Tax Divisions, or to be notified in advance if the Tax Division plans to record proceedings and to receive a copy of any recording.
      (7)   Consideration - you have the right to consideration of:
         (a)   Waiver of penalties if reasonable cause for waiver or reduction is given;
         (b)   Installment payment of delinquent taxes, interest, and penalties; and
         (c)   Extension of time for filing return to reports.
      (8)   Guarantee - you have the right to a guarantee that Tax Division employees are not paid, evaluated, or promoted based on taxes assessed or collected; or a tax assessment; or collection quota; or goal imposed or suggested.
      (9)   Recourse - you have the right to recourse as provided by the U. S. Constitution, Ohio Constitution, and the Ohio Revise Code.
      (10)   Interest - you have the right to receive interest on an overpayment of tax payable at the same rate you would pay if you underpay your tax if not refunded or credited with in 90 days of the date file, or the refund requested, whichever is later.
   (C)   The Tax Division responsibilities shall be as follows:
      (1)   Perform audits, conduct conferences, and hearings with you at reasonable times and places, in a courteous manner,
      (2)   Authorize or require an investigation of you only if it relates to a tax matter.
      (3)   Make a written request for payment of delinquent taxes which are final, do, and only at least 30 days prior to placing a lien on your property.
      (4)   Publish clear and simple statements to explain tax procedures, remedies, your rights and obligations, and the rights and obligations of the Tax Division.
      (5)   Advise you of procedures, remedies, and your rights and obligations when original notice of tax due is issued, and whenever a refund, or credit is denied, or reduced.
      (6)   Furnish copies of the Tax Division's audit workpapers.
      (7)   Resolve tax controversies on a fair and equitable basis at the administrative level, whenever possible.
   (D)   The Tax Administrator shall provide and maintain a detailed statement outlining taxpayers' bill of rights and the Tax Division responsibilities.
(Ord. 19-2015, passed 11-23-15)