(a) A Board of Tax Appeals, consisting of a chairman and two other individuals, each to be appointed by Council, and to serve staggered terms of three years, is hereby created. 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. Any hearing by the Board shall, at the request of the taxpayer, be conducted privately and the provisions of Section 181.09 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. Such records are not public records available for the inspection under Section 149.43 of the Ohio Revised Code. Hearings requested by the taxpayer before a Board of Tax Appeals created pursuant to the section are not meetings of a public body subject to Section 121.22 of the Ohio Revised Code.
(1) Whenever the Tax Superintendent issues a final 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 of Germantown, the Tax Superintendent 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.
(2) Any person who is aggrieved by a decision of the Tax Superintendent and who has filed with the Municipality of Germantown 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 Tax Appeals 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 thirty (30) days after the Tax Superintendent has issued the decision.
(3) The imposition of penalty and interest as prescribed in the Codified Ordinances of the Municipality of Germantown is not a sole basis for appeal.
(4) The Board of Tax Appeals shall schedule a hearing within forty-five (45) days after receiving the request, unless the taxpayer waives a hearing.
(5) 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.
(b) The Board shall hear and pass on appeals from any ruling or decision of the Superintendent, and, at the request of the taxpayer or Superintendent, is empowered to substitute alternate methods of allocation.
(1) The Board may affirm, reverse or modify the Tax Superintendent's decision or any part of that decision.
(2) 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 petitioner within fifteen (15) days after issuing the decision.
(c) As provided in Section 181.08, any person dissatisfied with any ruling or decision of the Superintendent which is made under the authority conferred by this
chapter may appeal therefrom to the Board of Tax Appeals and the Board shall, on hearing, have jurisdiction to affirm, reverse or modify any such ruling or decision, or any part thereof. A taxpayer dissatisfied with a decision or filing by the Board of Appeals may appeal to a court of competent jurisdiction within thirty days from the date of filing of the ruling or decision to which exception is taken.
(Ord. 01-68. Passed 1-7-02.)