(a) There is hereby established a Board of Review, consisting of the Solicitor or his appointee, an individual appointed by the Mayor and an individual appointed by Council. The Board shall select each year, for a one-year term, one of its members to serve as Chairperson and one to serve as Secretary. A majority of the members of the Board shall constitute a quorum and a majority vote of the quorum shall be necessary to act on any matter.
(b) The Board shall adopt its own procedural rules and shall keep a record of its transactions. Any hearing of the Board may be conducted privately and the provisions of Section 171.11 of this chapter and Ohio R.C. 718.07, with reference to the confidential character of the information required to be disclosed by this chapter shall apply to such matters as may be heard before the Board on appeal.
(Ord. 1331. Passed 8-21-95.)
(c) Procedure for Appeal Before the Income Tax Review Board.
(1) The tax payer shall forward a written objection to the Tax Administrator.
(2) The Tax Administrator will issue a written response to the tax payer's objection within thirty days of receipt of the tax payer's written objection.
(3) If the tax payer is still unsatisfied with the decision, he may now file an appeal with the Review Board.
(d) Requirements for the Tax Payer Appeal.
(1) The appeal must be filed within thirty days after the Tax Administrator issues a written decision.
(2) The appeal must be in writing.
(3) The appeal must state with particularity the reasons that the tax payer views the decision of the Tax Administrator as unlawful or incorrect or both.
(e) The Hearing.
(1) The Review Board must hold a hearing on the appeal within forty-five days after receiving the appeal.
(2) The tax payer will have his choice of representatives. He may be represented by an Attorney at Law, a C.P.A. or the representative of his choice.
(3) The tax payer may also waive his right to a hearing. The Review Board will then decide the matter on the written-appeal.
(4) The Review Board will have the authority to affirm, reverse, or modify the Tax Administrator's decision.
(5) The Review Board will issue a written decision within ninety days from the date of the hearing or the date that the waiver of the hearing is filed. Within fifteen days after the decision is issued the Review Board will send notice by ordinary mail or hand delivery to the tax payer.
(6) Any person dissatisfied with any ruling or decision of the Review Board may appeal that decision to a court of competent jurisdiction within sixty days from the issuance of that decision.
(Ord. 1446. Passed 3-5-01.)