(a) (1) The Board of Tax Review shall consist of three members. Two members shall be appointed by City Council, but such appointees may not be employees, elected officials, or contractors with the City at any time during their term or in the five years immediately preceding the date of appointment. One member shall be appointed by the City Manager of the City. This member may be an employee of the City, but not be the Director of Finance or equivalent officer, or the Tax Administrator or other similar official or an employee directly involved in municipal tax matters, or any direct subordinate thereof.
(2) The term for members of the Board of Tax Review the City shall be two years. There is no limit on the number of terms that a member may serve if the member is reappointed by City Council. The board member appointed by the City Manager of the City shall serve at the discretion of the administrative official.
(3) Members of the Board of Tax Review appointed by City Council may be removed by a majority vote of City Council for malfeasance, misfeasance, or nonfeasance in office. To remove such a member, City Council must give the member a copy of the charges against the member and afford the member an opportunity to be publicly heard in person or by counsel in the member’s own defense upon not less than ten days’ notice. The decision by City Council on the charges is final and not appealable.
(4) A member of the Board of Tax Review who, for any reason, ceases to meet the qualifications for the position prescribed by this section shall resign immediately by operation of law.
(5) A vacancy in an unexpired term shall be filled in the same manner as the original appointment within 60 days of when the vacancy was created. Any member appointed to fill a vacancy occurring prior to the expiration of the term for which the member’s predecessor was appointed shall hold office for the remainder of such term. No vacancy on the Board of Tax Review shall impair the power and authority of the remaining members to exercise all the powers of the Board of Tax Review.
(6) If a member is temporarily unable to serve on the Board of Tax Review due to a conflict of interest, illness, absence, or similar reason, City Council or by the City Manager shall appoint another individual to temporarily serve on the Board of Tax Review in the members’ place. The appointment of such an individual shall be subject to the same requirements and limitations as are applicable to the appointment of the member temporarily unable to serve.
(Ord. 2018-07. Passed 1-9-18.)
(b) A majority of the members of the Board of Review shall constitute a quorum. The Board of Review shall review and approve the rules and regulations established by the Tax Administrator and adopt its own procedural rules and shall keep a record of its transactions. Such records are not public records available for inspection under Ohio R.C. 149.43. All rules and regulations, and amendments or changes thereto which are adopted by the Tax Administrator under the authority conferred by this chapter shall be approved by the Board of Review before the same become effective. The Board of Review shall hear and pass on appeal from any ruling or decision of the Tax Administrator, is empowered to substitute alternate methods of allocation. The Board of Review, after a hearing, may affirm, reverse or modify the ruling or decision of the Tax Administrator or any part thereof.
(Ord. 2006-50. Passed 6-27-06.)
(c) All hearings of the Board of Review shall be conducted privately, and the provisions of Section 183.10, with reference to the confidential character of information required to be disclosed by this chapter, shall apply to such matters as they are heard before the Board of Review on appeal. Hearings requested by a taxpayer before the Board of Review are not meetings of a public body subject to Ohio R.C. 121.22.
(Ord. 2000-64. Passed 11-28-00.)
(d) Whenever the Tax Administrator receives a written request for review and makes a ruling or decision regarding the application of the income tax ordinance of the City, the assessment of a penalty and/or interest, the Tax Administrator shall notify the taxpayer in writing of such ruling or decision, and of the taxpayer’s right to appeal such ruling or decision, and the manner in which the taxpayer may appeal such written ruling or decision.
(e) Any taxpayer who is aggrieved by any written ruling or decision of the Tax Administrator which is made under the authority conferred by this chapter, may appeal such written ruling or decision of the Tax Administrator to the Board of Review by filing a written request with the Board of Review. The request shall be in writing, shall state with particularity the grounds for appeal, and such written appeal shall be filed within thirty days after the Tax Administrator has issued the written ruling or decision.
(Ord. 2006-50. Passed 6-27-06.)
(f) The imposition of penalty and interest as prescribed in the Codified Ordinances of the City is not a sole basis for an appeal.
(g) The Board of Review shall schedule a hearing within forty-five (45) days after receiving the 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.
(Ord. 2000-64. Passed 11-28-00.)
(h) The Board of Review may affirm, reverse or modify the Tax Administrator’s written ruling or decision or any part of that ruling or decision and may abate any interest or penalties, or both. The Board of Review shall issue a written decision on the appeal within ninety days after the Board of Review’s final hearing on the appeal, and send notice of its written decision by ordinary mail to the individual who has filed the appeal within fifteen days after issuing its decision. (Ord. 2006-50. Passed 6-27-06.)
(i) Any person dissatisfied with any ruling or decision of the Board of Review may appeal therefrom to a court of competent jurisdiction by filing a notice of appeal in accordance with the provisions of Ohio R.C. Chapters 2505 and 2506. For matter relating to tax years beginning on or after January 1, 2004, any ruling or decision of the Board of Appeal may be appealed to a court of competent jurisdiction or to the State Board of Tax Appeals.
(Ord. 2004-84. Passed 12-17-04.)