(a) A Board of Review, consisting of the Solicitor, Mayor, Fiscal Officer, President of Council and Chairman of the Finance and Ordinance Committee is hereby created. All rules, regulations and amendments or changes thereto, which are adopted by the Tax Administrator under the authority conferred by this chapter, must be approved by the Board of Review before they become effective. After approval, such rules, regulations, amendments and changes shall be filed with the Fiscal Officer and shall be open to public inspection.
(b) The Solicitor shall be Chairman of the Board of Review, and the Fiscal Officer shall serve as secretary thereof. 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.
(c) All hearings by the Board of Review may be conducted privately and 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 on appeal.
(d) Any person dissatisfied with any ruling or decision of the Tax Administrator, which is made under the authority conferred by this chapter may appeal therefrom to the Board of Review within thirty days of such ruling or decision; provided the taxpayer making the appeal has filed with the Village 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 with 45 days from the date of appeal. The board's ruling must be made within 30 days from the date of the closing of record, shall be in writing and filed with the Administrator, who within 15 days of its decision shall send notice of its decision by ordinary mail to the taxpayer making the appeal.
(e) for tax years beginning on or after January 1, 2004, any person dissatisfied with any ruling or decision of the Board of Review may appeal therefrom to the Ohio Board of Tax Appeals or to the Common Pleas Court of Geauga County, pursuant to Section 5717.011 of the Ohio Revised Code. (Ord. 05-114. Passed 5-5-05; Ord. 09-114. Passed 5-7-09.)