(a) There is hereby created an Income Tax Board of Review (hereinafter referred to as "Board"). The Board shall consist of the Mayor (or designee), the President of Council (or designee) and the Chair of the Council Finance Committee. Any such designee may serve so long as such designee's appointing authority remains in office. The Board shall possess the authority set forth in Chapter 718 of the Ohio Revised Code and shall perform its duties in accordance with such provisions.
(b) The Board shall establish its own rules of organization and procedure for the conduct of its business, elect its own chairperson, and keep a record of its proceedings. Such records of proceedings and hearings are not public records available for inspection under Section 149.43 of the Ohio Revised Code. Hearings requested by a taxpayer before the Board are not meetings of a public body subject to the provisions of Section 121.22 of the Ohio Revised Code.
(c) A majority of its members shall constitute a quorum for the conduct of any business to come before the Board.
(d) Any person dissatisfied with a decision of the Director of Finance that is made under the authority conferred by Chapter 181 of the City of Grandview Heights Codified Ordinances may appeal to the Board by filing a notice of appeal with the Board within thirty days from the announcement of such decision by the Director of Finance. The appeal request shall be in writing and shall state why the decision should be deemed incorrect or unlawful. Upon appeal, the Board shall review the relevant facts as documented and any rules or regulations that have been adopted or applied by the Director of Finance under the authority of Chapter 181 of the City of Grandview Heights Codified Ordinances.
(e) The Board shall schedule a hearing within forty-five (45) days after receiving the request, unless the taxpayer waives the hearing. If the hearing is not waived, the taxpayer may appear before the Board with representation from an attorney at law, certified public accountant, or other representative.
(f) The Board may affirm, reverse or modify the decision of the Director of Finance or any part of that decision. The Board shall issue a decision on the appeal within ninety days after the Board's final hearing on appeal, and shall send notice of its decision by ordinary mail to all of the parties to the appeal within fifteen days after issuing the decision. The taxpayer or the Director of Finance may appeal the Board's decision as provided in Section 5717.011 of the Ohio Revised Code.
(Ord. 05-38. Passed 10-3-05.)