(a) A Board of Review consisting of three electors of the City, not employed by the City, to be appointed by the City Council is hereby created and shall be maintained to hear appeals. The members of the Board of Review shall be appointed for a term of three years, however, the members of the first Board of Review shall be appointed for (one, two and three years respectively) subject to removal by City Council. A majority of the members of the Board shall constitute a quorum.
(b) Whenever the Superintendent issues a decision that is subject to appeal as provided in this section, or in an ordinance or regulation of the City, the Superintendent shall notify the taxpayer in writing at the same time of the taxpayer’s right to appeal the decision and of the manner in which the taxpayer may appeal the decision.
(c) Any person who is aggrieved by a decision by the Superintendent and who has filed with the City the required returns or other documents pertaining to the municipal income tax obligation at issue in the decision may appeal the decision to the Board of Review by filing a request with the Board. The request shall be in writing, shall state with particularly why the decision should be deemed incorrect or unlawful and shall be filed within 30 days after the Superintendent has issued the decision.
(d) The imposition of penalty and interest as prescribed in the codified ordinance of the City is not a sole basis for an appeal.
(e) The Board of Review shall schedule a hearing within 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.
(f) The Board may affirm, reverse or modify the Superintendent’s 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 Superintendent may appeal the Board’s decision as provided in 5717.011 of the Ohio R.C.
(g) Each Board of Review created pursuant to this section shall adopt rules governing the procedure and shall keep a record of its transactions. Such records are not public records available for inspection under 149.43 of the Ohio R.C. Hearings requested by a taxpayer before a Board of Review created pursuant to this section are not meetings of a public body subject to 121.22 of the Ohio R.C. Any hearing by the Board shall be conducted privately and the provisions of § 890.09 with reference to the confidential character of information required to be discussed by the Chapter shall apply to such matters as may be heard before the Board on appeal.
(Ord. O2004-28, passed 4-6-2004)