(a) A Board of Review consisting of three persons, appointed by Council, is hereby created. Board members shall serve without compensation.
(b) 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. All hearings by the Board shall be conducted privately unless the taxpayer requests a public hearing and the provisions of Section 181.09 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.
(c) All rules and regulations and amendments or changes thereto, which are adopted by the Director 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 Director as set forth below, and the request of the taxpayer or Director, is empowered to substitute alternative methods of allocations.
(d) Whenever the Director issues a decision regarding a City income tax obligation that is subject to appeal as provided in this section the Director shall notify the taxpayer 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.
(e) Any person who is aggrieved by a decision of the Director and who has filed with the City the required returns or other documents pertaining to the City income tax obligation at issue in the decision may appeal the decision to the Board created pursuant to this section 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 days after the City issues the decision complained of.
(f) The Board shall schedule a hearing within forty-five 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.
(Ord. 1405-01. Passed 2-22-01.)
(g) The Board may affirm, reverse, or modify the director’s decision or any part of that decision. The Board shall issue a decision on the appeal within ninety days after the Board’s final hearing on the appeal and send a copy of its final decision by ordinary mail to all of the parties to the appeal within fifteen days after issuing the decision. The taxpayer or the director may appeal the Board’s decision as provided in Section 5717.011 of the Ohio Revised Code.
(Ord. 1553-04. Passed 10-14-04.)
(h) The records of the Board are not public records available for inspection under Ohio R.C. 149.43. Hearings requested by a taxpayer before the Board are not meetings of a public body subject to Ohio R.C. 121.22. (Ord. 1405-01. Passed 2-22-01.)