(A) A Board of Review consisting of the Law Director as Chairperson and two other individuals, each to be appointed by the Mayor and approved by Council, is created. The individual acting as the local administrator of the tax shall act as Secretary of the Board. Board members shall receive compensation as Council may determine. A majority of the members of the Board shall constitute a quorum. The Board shall adopt it own procedural rules and shall keep a record of its transactions. All hearings by the Board shall be conducted privately unless the taxpayer requests a public hearing, and the provisions of §§ 35.092 through 35.096 with reference to the confidential character of information required to be disclosed by the subchapter shall apply to all matters as may be heard before the Board on appeal.
(B)
Any person dissatisfied with any ruling or decision of the Tax Administrator which is made under the authority conferred by this subchapter may appeal therefrom to the Board of Review within 30 days from the announcement of the ruling or decision by the Tax Administrator, and the Board shall, on hearing, have jurisdiction to affirm, reverse, or modify any ruling or decision, or any part thereof.
(C) Whenever the Tax Administrator issues a decision regarding an income tax obligation that is subject to appeal as provided in this section, or in an ordinance or regulation of the city, the Tax Administrator 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.
(D) Any person who is aggrieved by a decision by the Tax Administrator and who has filed with the city 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 Review 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 30 days after the Tax Administrator has issued the decision.
(E) The imposition of penalty and interest as prescribed in this code is not a sole basis for an appeal.
(F) The Board of Review shall schedule a hearing within 45 days after receiving the request, unless the taxpayer waives a hearing.
(G) 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 licensed representative.
(H) The Board may affirm, reverse, or modify the Tax Administrator’s decision or any part of that decision. The Board shall issue a decision on the appeal within 90 days after the Board’s final hearing on the appeal, and send notice of its decision by ordinary mail to the petitioner within 15 days after issuing the decision.
(I) The Board of Review shall adopt rules governing its procedures and shall keep a record of its transactions. Such records are not public records available for inspection under R.C. § 149.43. Hearings requested by a taxpayer before a Board of Review created pursuant to this section are not meetings of a public body subject to R.C. § 121.22.
(1982 Code, § 35.24) (Ord. 1971-12, passed 8-23-1971; Ord. 1971-22, passed 11-30-1971; Ord. 2001-4, passed 1-8-2001; Ord. 2003-5, passed 1-6-2003; Ord. 2005-12, passed 9-12-2005; Ord. 2023-41, passed 11-16-2023)