(a) A Board of Review, consisting of three (3) electors of the City of Galion, one being appointed by the Mayor, one being appointed by the Auditor, and the third to be selected by the two so appointed, is hereby created. No member shall be appointed to the Board of Review who holds other public office or appointment. The members of the Board of Review shall serve without pay.
(b) A majority of the members of the Board of Review shall constitute a quorum. The Board of Review shall adopt its own procedural rules and shall keep a record of its transactions.
(c) All hearings of the Board of Review shall be conducted privately and the provisions of Section 191.09A (d) of this chapter with reference to the confidential nature of tax information obtained under this chapter shall apply to such matters as may be heard before the Board of Review on appeal.
(d) Whenever the Tax Administrator issues a decision regarding an income tax obligation subject to appeal as provided in this section, the Tax Administrator shall notify the taxpayer at the same time of the taxpayer's right to appeal the decision and the manner in which such appeal may be pursued.
(e) Any person who is dissatisfied by a decision of the Tax Administrator and who has filed the required returns or other documents pertaining to the tax obligation at issue may appeal the decision to the Board of Review. The appeal shall be in writing, shall state why the decision should be deemed incorrect or unlawful, and shall be filed within thirty (30) days after the Tax Administrator issues such decision.
(f) The Board shall schedule a hearing within forty-five (45) days after receiving the appeal, unless the taxpayer waives a hearing. 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 Administrator's decision or any part of that decision. The Board shall issue a decision on the appeal within ninety (90) days after the Board's final hearing on the appeal, and send notice of its decision by ordinary mail to the taxpayer within fifteen (15) days after issuing the decision.
(h) Any person dissatisfied with any ruling or decision of the Board of Review may appeal therefrom to a court of competent jurisdiction within thirty (30) days from the announcement of such ruling or decision.
(Ord. 2001-75. Passed 11-13-01.)