(a)   A Board of Appeals consisting of three citizens as appointed by the City Council is hereby created.
   (b)   A Secretary shall be appointed to serve the Board.
   (c)   A majority of the members shall constitute a quorum. The Board of Appeals shall adopt its own procedural rules and shall keep a record of its transactions. The Board of Appeals may adopt, promulgate and enforce rules and regulations relating to any matter or thing pertaining to the administration, operation and enforcement of the provisions of this chapter.
   (d)   All hearings by the Board of Appeals may be conducted privately, and the provisions of Section 880.10, 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 Appeals.
   (e)   Any person dissatisfied with any ruling or decision of the Income Tax Department which is made under the authority conferred by this chapter may appeal in writing therefrom to the Board of Appeals within 30 days from the announcement of such ruling or decision by the Income Tax Department and the Board of Appeals shall, on hearing such ruling or decision, have jurisdiction to affirm, reverse or modify any such ruling or decision, or any part thereof.
   (f)   The Board of Appeals must schedule a hearing within 45 days of the receipt of the appeal.
   (g)   The Board of Appeals has 90 days from the hearing to issue their decision and 15 additional days to notify the taxpayer(s).
   (h)   The Board may affirm, reverse, or modify the Finance Director/delegates decision or any part of that decision. The Board shall issue a decision on the appeal within 90 days after the Board's final hearing on the appeal, and send notice of its final decision by ordinary mail to all of the parties to the appeal within 15 days after issuing the decision. The taxpayer or the Finance Director/delegate may appeal the Board's decision as provided in Ohio R.C. 5717.011.
(Ord. 5480. Passed 11-21-00; Ord. 5744. Passed 11-18-03; Ord. 6176. Passed 2-16-10.)