191.2503 RIGHT OF APPEAL.

   (a)   Any person dissatisfied with any ruling or decision of the Administrator which is made under the authority conferred by this chapter may appeal therefrom to the Board of Review within thirty days from the announcement of such ruling or decision by the Administrator, Provided the taxpayer making the appeal has filed with the city the required return or other documents concerning the obligation at issue. The appeal shall be in writing and shall state why the decision should be deemed incorrect or unlawful. The Board shall, on hearing, have jurisdiction to affirm, reverse or modify any such ruling or decision or any part thereof. Such hearing shall be scheduled with 45 days from the date of appeal. The Board’s ruling must be made within 30 days from the date of the closing of record, shall be in writing and filed with the administrator, who within 15 days of its decision shall send notice of its decision by ordinary mail to the taxpayer making the appeal.

   (b)   For tax years beginning on or after January 1, 2004, any person dissatisfied with any ruling or decision of the Board of Review may appeal therefrom to the Ohio Board of Tax Appeals or to the Common Pleas Court of Cuyahoga County, pursuant to Section 5717.011 of the Ohio Revised Code.
(Ord. 2005-05. Passed 3-8-05.)

OTHER PROVISIONS