(a) A Board of Review, consisting of a chairman and two other individuals to be appointed by the Council of this municipality is hereby created. 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. Any hearing by the Board may be conducted privately and the provisions of Section 181.09 hereof with reference to the confidential character of information required to be disclosed by the chapter shall apply to such matters as may be heard before the Board on appeal.
(b) 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.
(c) Any person who is aggrieved by a decision by the Administrator and who has filed with the municipality 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 why the decision should be deemed incorrect or unlawful, and shall be filed within thirty (30) calendar days after the Administrator issues the decision complained of.
(d) The Board shall schedule a hearing within thirty (30) calendar 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.
(e) The Board may affirm, reverse, or modify the Administrator’s decision or any part of that decision. The Board shall issue a decision on the appeal within ten (10) calendar days after the Board’s final hearing on the appeal, and send notice of its decision by ordinary mail to the taxpayer within fifteen (15) calendar days after issuing the decision. A hearing held in accordance with this section is not a meeting of the public body subject to ORC 121.22.
(Ord. 2008-30. Passed 11-11-08.)