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(a) A Board of Tax Appeals consisting of the Mayor, the Auditor and the Treasurer, is hereby created. The Board shall elect, from its members, a Chairman, a Vice-Chairman and a Secretary. Such Board shall meet at least one time each month and at such other times as becomes necessary. A majority of the members shall constitute a quorum.
(b) Whenever the Tax Administrator issues a decision regarding a municipal income tax obligation that is subject to appeal as provided for in this chapter, the Tax Administrator 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.
(c) Any person who is dissatisfied with any ruling or decision of the Tax Administrator, which is made under the authority conferred by this chapter, and who has filed with the municipal corporation the required returns or other documents pertaining to the municipal income tax obligation at issue in the decision may appeal the ruling or decision to the Board created pursuant to this section by filing a request with the Board through the office of the Tax Administrator. The request shall be in writing, shall state why the ruling or decision should be deemed incorrect or unlawful, and shall be filed within 30 days after the Tax Administrator issues the ruling or decision.
(d) Upon the filing of such appeal, the Tax Administrator shall forthwith notify the members of the Board of such appeal and the Board 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.
(e) The Board may affirm, reverse, or modify the Tax Administrator's ruling or 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 decision by ordinary mail to the petitioner within 15 days after issuing the decision.
(f) The Board of Tax Appeals created pursuant to this section shall adopt rules governing its procedures and shall keep a record of its transactions. Such records are not public records available for inspection under Ohio R.C. 149.43. Hearings requested by a taxpayer before a Board of Tax Appeals created pursuant to this section are not meetings of a public body subject to Ohio R.C. 121.22.
(Ord. 01-52. Passed 11-19-01; Ord. 05-48. Passed 9-6-05; Ord. 09-71. Passed 12-21-09.)