(A) A taxpayer aggrieved by an action or omission of a Tax Administrator, a Tax Administrator’s employee, or an employee of the city may bring an action against the city for damages in the court of common pleas of the county in which the city is located, if all of the following apply:
(1) In the action or omission the Tax Administrator, the Tax Administrator’s employee, or the employee of the city frivolously disregards a provision of this subchapter or a rule or instruction of the Tax Administrator;
(2) The action or omission occurred with respect to an audit or an assessment and the review and collection proceedings connected with the audit or assessment; and
(3) The Tax Administrator, the Tax Administrator’s employee, or the employee of the city did not act manifestly outside the scope of employment and did not act with malicious purpose, in bad faith, or in a wanton or reckless manner.
(B) In any action brought under division (A) of this section, upon a finding of liability on the part of the city, the city shall be liable to the taxpayer in an amount equal to the sum of the following:
(1) Compensatory damages sustained by the taxpayer as a result of the action or omission by the Tax Administrator, the Tax Administrator’s employee, or the employee of the city; and
(2) Reasonable costs of litigation and attorney fees sustained by the taxpayer.
(C) In the awarding of damages under division (B) of this section, the court shall take into account the negligent actions or omissions, if any, on the part of the taxpayer that contributed to the damages, but shall not be bound by the provisions of R.C. §§ 2315.32 to 2315.36.
(D) Whenever it appears to the court that a taxpayer’s conduct in the proceedings brought under division (A) of this section is frivolous, the court may impose a penalty against the taxpayer in an amount not to exceed $10,000 which shall be paid to the General Fund of the city.
(E) Division (A) of this section does not apply to opinions of the Tax Administrator or other information functions of the Tax Administrator.
(F) As used in this section, FRIVOLOUS means that the conduct of the Tax Administrator, an employee of the city or the Tax Administrator, the taxpayer, or the taxpayer’s counsel of record satisfies either of the following:
(1) It obviously serves merely to harass or maliciously injure the Tax Administrator, the city, or employees thereof if referring to the conduct of a taxpayer or the taxpayer’s counsel of record, or to harass or maliciously injure the taxpayer if referring to the conduct of the Tax Administrator, the city, or employees thereof; and
(2) It is not warranted under existing law and cannot be supported by a good faith argument for an extension, modification, or reversal of existing law.
(Ord. 2018-02, passed 2-12-2018)