(a) Created; Appointment. A Board of Review consisting of three persons, appointed by the Mayor, is hereby created. Persons appointed pursuant to this section shall be appointed for a three-year term and shall continue in office until his successor is appointed. Members of the Board of Review shall not hold any other municipal office, appointment or employment, and shall be electors of the Municipality. The members shall elect a chairman by a majority vote.
(b) Quorum; Hearing; Confidentiality. 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. Such records are not public records available for inspection under Ohio R.C. 149.43. Hearings requested by a taxpayer before a Board of Tax Appeals created pursuant to this section are not meetings of a public body subject to Ohio R.C. 121.22.
(c) Appeals. Whenever the Tax Commissioner issues a decision regarding a municipal income tax obligation that is subject to appeal as provided for in this chapter, the Tax Commissioner 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.
(1) Any person dissatisfied with any ruling or decision of the Tax Commissioner, which is made under the authority conferred by this chapter, and who has filed the required returns or other documents pertaining to the municipal income tax obligation at issue in the decision may appeal the ruling or decision to the Board created pursuant to this section by filing a request with the Board through the Office of the Tax Commissioner. The request shall be in writing, shall state why the ruling or decision should be deemed incorrect or unlawful, and shall be filed within thirty (30) days after the Tax Commissioner issues the ruling or decision.
(2) Upon the filing of such appeal, the Tax Commissioner shall forthwith notify the member of the Board of such appeal and the Board shall schedule a hearing within forty-five (45) days after receiving the request, 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, a certified public accountant or other representative.
(3) The Board shall, on hearing, have jurisdiction to affirm, reverse or modify any such ruling or decision, or any part thereof. 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 days after issuing the decision.
(Ord. 87-01. Passed 11-19-01.)