(a) A Board of Appeal consisting of a chairperson and two other individuals, all three to be appointed by the Mayor of the City of Lancaster, Ohio, 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 hearings requested by a taxpayer before the Board are not meetings of a public body subject to Section 121.22 of the Ohio Revised Code. The provisions of Section 181.10 hereof 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 of Appeal. Records of the Board of Appeal are not public records available for inspection under Section 149.43 of the Ohio Revised Code.
(b) Any person who is aggrieved by a decision of the Administrator and who has filed with Lancaster the required returns and other documents pertaining to the Lancaster tax obligation at issue in the decision may appeal therefrom to the Board of Appeal within thirty (30) days from the issuing of such decision by the Administrator, and the Board shall, on hearing, have jurisdiction to affirm, reverse or modify any such decision, or any part thereof.
(c) The Board of Appeal shall schedule a hearing within forty-five (45) days after receiving a valid 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, Certified Public Accountant or other representative.
(d) The Board shall make 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 (15) days after issuing the decision.
(Ord. 38-00. Passed 11-27-00.)