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175.2310 TAXPAYER REQUIRED TO RETAIN RECORDS.
Every taxpayer shall retain all records necessary to compute his tax liability for a period of five years from the date his return is filed, or the withholding taxes are paid.
(Ord. 1021. Passed 8-21-67.)
175.2311 AUTHORITY TO CONTRACT FOR CENTRAL COLLECTION FACILITIES.
The Municipality having already entered into an agreement for the establishment of a Regional Council of Governments pursuant to Ordinance 71-31, which Council has organized a municipal tax collection agency known as the "Regional Income Tax Agency, " the Board of Trustees of the Regional Income Tax Agency is authorized to administer and enforce the provisions of this chapter as the agent of Mayfield Village, and the duties and authority of the Administrator hereunder may be performed by the Board of Trustees of the agency through the Administrator of the agency. However, the Administrator of the agency shall have no authority to abate penalties or interest provided for in Section 175.1501 and Section 175.1502 hereunder. (Ord. 71-50. Passed 12-20-71.)
BOARD OF REVIEW
175.2501 BOARD OF REVIEW ESTABLISHED.
A Board of Review, consisting of the Law Director of the Municipality and two electors of the Municipality to be appointed by the Mayor and confirmed by a majority of the members of Council, is hereby created. The term of appointment of the elector members shall be for a one year period. The two electors to be appointed may hold other elected or appointed offices in the Municipality, except the Administrator may not serve as a member of the Board of Review.
(Ord. 1021. Passed 8-21-67.)
175.2502 DUTY TO APPROVE REGULATIONS AND TO HEAR APPEALS.
All rules and regulations and amendments or changes thereto which are adopted by the Administrator under the authority conferred by this chapter must be approved by the Board of Review before the same become effective. The Board shall hear and pass on appeals from any ruling or decision of the Administrator, and, at the request of the taxpayer or Administrator, is empowered to substitute alternate methods of allocation.
(Ord. 1021. Passed 8-21-67.)
175.2503 RIGHT OF APPEAL.
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 Municipality 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 within 45 days from the date of appeal. The Board’s ruling must be made within 30 days from the date of the closing of the record, shall be in writing and filed with the Administrator, and within 15 days of its decision shall send notice of its decision by ordinary mail to the taxpayer making the appeal.
For matters relating to tax years beginning on or after January 1, 2004, any ruling or decision of the Board may be appealed to a court of competent jurisdiction or to the State Board of Tax Appeals.
(Ord. 2005-05. Passed 1-24-05.)
(Ord. 2005-05. Passed 1-24-05.)
OTHER PROVISIONS
175.2701 SEPARABILITY.
If any sentence, clause, section or part of this chapter or any tax against any individual or any of the several groups specified herein is found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall affect only such clause, sentence, section or part of this chapter and shall not affect or impair any of the remaining provisions, sentences, clauses, sections or other parts of this chapter. It is hereby declared to be the intention of Council that this chapter would have been adopted had such unconstitutional, illegal or invalid sentence, clause, section or part thereof not been included herein.
(Ord. 1021. Passed 8-21-67.)
175.2702 COLLECTION OF TAX AFTER TERMINATION OF THIS CHAPTER.
(a) This chapter shall continue effective insofar as the levy of taxes is concerned until repealed, and insofar as the collection of taxes levied hereunder and actions and proceedings for collecting any tax so levied or enforcing any provisions of this chapter are concerned, it shall continue effective until all of the taxes levied in the aforesaid period are fully paid and any and all suits and prosecutions for the collection of the taxes or for the punishment of violations of this chapter have been fully terminated, subject to the limitations contained in Sections 175.1505 through 175.1507 and 175.1701 through 175.1703.
(Ord. 1021. Passed 8-21-67.)