(a) A Board of Review, consisting of a chairman and two other individuals, each to be appointed by the Mayor and approved by Council, 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 may be conducted privately and the provisions of Section 191.11 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.
(b) All rules and regulations and amendments or changes thereto, which are adopted by the Director of Finance under the authority conferred by this chapter, must be approved by the Board of Review before the same becomes effective. The Board shall hear and pass on appeals from any ruling or decision of the Director of Finance, and at the request of the taxpayer or Director of Finance, is empowered to substitute alternate methods of allocation.
(c) Any taxpayer dissatisfied with any ruling or decision of the Director of Finance which was made under the authority conferred by this chapter and who has filed the required returns or other documents pertaining to the contested issue may appeal therefrom to the board of review within thirty (30) calendar days from the issuance of such ruling or decision by the Director of Finance. The appeal shall be in writing and shall state why the decision should be deemed incorrect or unlawful. The Board must schedule a hearing within forty-five (45) calendar days of receiving the appeal unless the taxpayer expressly waives the hearing and chooses instead to let the Board render its decision on the writings submitted by the Director of Finance and the taxpayer. If the taxpayer does not waive the hearing, the taxpayer is entitled to appear before the board and bring with him or her representation of his or her choosing. The Board must issue a written decision within ninety (90) days after the final hearing and send a notice of its decision by ordinary mail to the taxpayer within 15 days after issuing the decision. A hearing held in accordance with this section is not a meeting of a public body subject to Ohio R.C. 121.22.
(d) Any person dissatisfied with any ruling or decision of the board of review may appeal therefrom to a court of competent jurisdiction as provided by law within thirty (30) calendar days from the date of the board's ruling or decision. For matters relating to years beginning on or after January 1, 2004, any ruling or decision of the Board of review may be appealed to a court of competent jurisdiction or to the State Board of Tax Appeals.
(Ord. C27-05. Passed 4-4-05.)