(a) A Board of Review, consisting of three electors of the Village of North Kingsville, one to be appointed by the Mayor, one to be appointed by the Clerk-Treasurer and one to be selected by the two so appointed, is hereby established. No member shall be appointed to the board who holds another public office or appointment. The members of the Board shall serve without pay.
(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.
(c) All hearings of the Board shall be conducted privately and the provisions of Section 181.10 with reference to the confidentiality of information shall apply to such matters as may be heard before the Board of Appeal.
(d) Any person dissatisfied with any ruling or decision of the Income Tax Clerk which is made under the authority conferred by this chapter or the Rules and Regulations, and who has filed the required returns or other documents pertaining to the municipal income tax obligation at issue, may appeal therefrom to the Board within thirty (30) days from the announcement of such ruling or decision by the Income Tax Clerk. The Board shall, on hearing, have jurisdiction to affirm, reverse or modify any such ruling or decision, or a part thereof. The Board shall schedule a hearing within forty-five (45) days after receiving the request, unless the taxpayer waives a hearing. The Board must issue a decision within sixty (60) days after the final hearing and send a notice of its decision to the taxpayer within fifteen (15) days after issuing the decision.
(e) Any person dissatisfied with a ruling or decision of the Board may appeal therefrom to the Court of Common Pleas of Ashtabula County, Ohio, by filing a Notice of Appeal with the Clerk-Treasurer, the Income Tax Clerk, and the Clerk of Courts within thirty (30) days from the announcement of such ruling or decision. For matters relating to tax years beginning on or after January 1, 2004, any ruling or decision of the Board of Appeal may be appealed to a court of competent jurisdiction or to the State Board of Tax Appeals.
(f) The Board, as created, shall serve during the life of this chapter.
(Ord. O-04-038. Passed 7-6-04.)