(a) A Board of Review, consisting of the Director of Law, the Mayor and the Auditor is hereby created. All rules and regulations, and any amendments thereto, which are adopted by the Director of Taxation under the authority conferred by this Chapter, shall be approved by the Board of Review before the same become effective. After such approval, such rules, regulations, amendments and changes shall be filed with the Clerk of Council and shall be open to public inspection.
(b) The Director of Law shall be the Chairman of the Board, and the Auditor shall serve as the Secretary thereof. A majority of the Board shall constitute a quorum. The Board shall adopt its own procedural rules and shall keep a record of its transactions.
(c) All hearings by the Board may be conducted privately. The provisions of section 880.09 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 on appeal.
(d) Any person dissatisfied with any ruling or decision of the Director of Taxation made under the authority conferred by this Chapter may appeal therefrom to the Board within thirty (30) days from the announcement of such ruling or decision by the Director of Taxation. The imposition of penalty and interest as prescribed in this Chapter is not a sole basis for an appeal.
(e) The Board shall schedule a hearing within forty-five (45) days after receiving an appeal notice, unless the taxpayer waives such a hearing. The taxpayer, if requested, may appear before the Board and may be represented by an attorney at law, certified public accountant or other representative. 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 hearing on the appeal and send notice to the taxpayer involved within fifteen (15) days after issuing the decision.
(f) Any person dissatisfied with any ruling or decision of the Board may appeal therefrom to a court of competent jurisdiction as provided in section 5717.011 of the Ohio revised Code.
(g) The Board shall adopt rules governing its procedures and shall keep a record of its transactions. Such records are not public records available for inspection under section 149.43 of the Ohio Revised Code. Hearings requested by a taxpayer before a Board of Review created pursuant to this section are not meetings of a public body subject to section 121.22 of the Ohio Revised Code.