(a) For purposes of this section, "Assessment" means a written finding by the Income Tax Clerk that a person has underpaid municipal income tax, or owes penalty and interest, or any combination of tax, penalty, or interest, to the municipal corporation that commences the person's time limitation for making an appeal to the board of tax review and has "ASSESSMENT" written in all capital letters at the top of such finding. "Assessment" does not include an informal notice denying a request for refund, a billing statement notifying a taxpayer of current or past-due balances owed to the Village, a request for additional information, a notification to the taxpayer of mathematical errors, or other written correspondence to a person or taxpayer that does not meet the foregoing criteria.
(Ord. 2020-12. Passed 6-8-20.)
(b) Assessments shall be served in the manner authorized by Revised Code Section 718.18. A taxpayer may appeal such decision within sixty days after receipt of such service.
(c) The Board of Tax Review shall consist of three members. Two members shall be appointed by the Council, but such appointees may not be employees, elected officials, or contractors with the Village at any time during their term or in the five years immediately preceding the date of appointment. One member shall be appointed by the Mayor. This member may be an employee of the Village, but may not be the Fiscal Officer, the Income Tax Clerk, or an employee directly involved in municipal tax matters, or any direct subordinate thereof. The term for members of the board of tax review appointed by the Council shall be two years. There is no limit on the number of terms that a member may serve if the member is reappointed by Council. The board member appointed by the Mayor shall serve at the discretion of the Mayor.
Members of the board of tax review appointed by Council may be removed by Council by majority vote for malfeasance, misfeasance, or nonfeasance in office. To remove such a member, the Council authority must give the member a copy of the charges against the member and afford the member an opportunity to be publicly heard in person or by counsel in the member's own defense upon not less than ten days' notice. The decision by the Council on the charges is final and not appealable.
A member of the board who, for any reason, ceases to meet the qualifications for the position prescribed by this section shall resign immediately by operation of law.
A vacancy in an unexpired term shall be filled in the same manner as the original appointment within sixty days of when the vacancy was created. Any member appointed to fill a vacancy occurring prior to the expiration of the term for which the member's predecessor was appointed shall hold office for the remainder of such term. No vacancy on the board shall impair the power and authority of the remaining members to exercise all the powers of the board.
If a member is temporarily unable to serve on the board due to a conflict of interest, illness, absence, or similar reason, another individual may be appointed to temporarily serve on the board in the member's place. The appointment of such an individual shall be subject to the same requirements and limitations as are applicable to the appointment of the member temporarily unable to serve.
All members of said Board shall serve without compensation.
(d) A majority of the members of the Board of Tax Review shall constitute as a quorum. The Board of Review shall adopt its own procedural rules and shall keep a record of its transactions in the form of minutes, in a bound book, and shall list members present at each meeting. All hearings of the Board shall be conducted privately and the provisions of Section 181.06 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 of Tax Review on appeal.
(e) Whenever the Fiscal Officer issues a decision regarding a municipal income tax obligation of a taxpayer by way of an Assessment or the denial of a request for refund, the Income Tax Clerk shall notify the taxpayer at the same time of the taxpayer's right to appeal and the manner in which the appeal may be taken. Any person who is aggrieved by a decision of the Income Tax Clerk and who has filed with the Village the required returns or other documents pertaining to the municipal income tax obligation at issue may appeal that decision to the Board of Tax Review by filing a request with the Board; such a request shall be in writing, shall state why the decision should be deemed incorrect or unlawful, and shall be filed within sixty days after the Income Tax Clerk issues the decision complained of.
(f) The Board shall schedule a hearing within sixty days after receiving a request, unless hearing is waived by the taxpayer; and the taxpayer may appear before the Board and be represented by an attorney at law, a certified public accountant, or another representative. The board may allow a hearing to be continued as jointly agreed to by the parties. In such a case, the hearing must be completed within one hundred twenty days after the first day of the hearing unless the parties agree otherwise. The Board may affirm, reverse, or modify the decision of the Income Tax Clerk or any part thereof and shall issue a written decision within ninety days after the Board's final hearing on the appeal, which shall be sent by ordinary mail to the petitioner within fifteen days after issuing the decision. Any person dissatisfied with any ruling or decision of the Board of Tax Review may appeal therefrom in accordance with Revised Code Section 5717.011.
(Ord. 2015-18. Passed 11-23-15.)