(a) In General. A Board of Review, consisting of three members to be appointed by the Mayor with the approval and confirmation of Council for a term of one year, is hereby established.The Board shall elect from among its members a chairperson and a Secretary. 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 proceedings.Any hearing before the Board may be conducted in private and the provisions of Section 791.14(i), with reference to the confidential character of information required to be disclosed by this chapter, shall apply to such matters as may be heard in private before the Board on appeal.
(b) Duty to Approve Regulations and to Hear Appeals. All rules and regulations and amendments or changes thereto which are adopted by the Administrator under the authority conferred by this chapter must be approved by the Board of Review before the same become effective.The Board shall hear and pass on appeals from any ruling or decision of the Administrator, and, at the request of the taxpayer or Administrator, is empowered to substitute alternative methods of allocation.
(c) Right of Appeal.Any person dissatisfied with any ruling or decision of the Administrator which is made under the authority conferred by this chapter may appeal therefrom to the Board of Review within thirty days from the announcement of such ruling or decision by the Administrator, and the Board shall, on hearing, have jurisdiction to affirm, reverse or modify any such ruling or decision, or any part thereof.
In accordance with the procedures set forth in Section 5717.011 of the Revised Code, for matters relating to taxable years beginning on or after January 1, 2008, the taxpayer or Tax Administrator may appeal decisions of the Board of Review to the State Board of Tax Appeals or a court of common pleas as otherwise provided by law.
(Ord. 2007-55. Passed 12-11-07.)