(a) Board of Review Established. A Board of Review consisting of the Mayor, the President of Council and one resident of the Village to be appointed by the Mayor, subject to confirmation by a majority of members of Council, is hereby created. The term of office shall be for a period of one year or through December 31, 1979, whichever occurs last and thereafter for a one year term. The Board shall select, each year, for a one year term, one of its members to serve as Chairman and one to serve as Secretary. 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. Any hearing by the Board may be conducted privately and provisions of Section 171.08(d) hereof with reference to the confidential information to be required to be disclosed by this chapter shall apply to such matters as may be heard before the Board on appeal.
(b) Duty to Approve Regulations and to Hear Appeals. All rules and regulations and amendments or changes thereto, which are adopted by the Administrator under the authority conferred by this chapter must be approved by the Board of Review before the same becomes effective. The Board shall hear and pass on appeals from any rules or decisions of the Administrator, and at the request of the taxpayer or Administrator, is empowered to substitute alternate methods of allocation.
(c) Right of Appeal. Any person dissatisfied with any ruling or decision of the Administrator which is made under the authority conferred by this chapter may appeal therefrom to the Board of Review within thirty days from the announcement of such rules or decision by the Administrator, and the Board shall, on hearing, have jurisdiction to affirm, reverse or modify any such ruling or decision, or any part thereof.
(Ord. 225. Passed 12-6-79.)
(d) Whenever the Administrator issues a decision regarding a Village income tax obligation that is subject to appeal, as provided in this Section 171.10, or in a regulation of the Village, the 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. The Board of Review shall schedule an hearing within forty-five (45) days after receiving an appeal from any person dissatisfied with any ruling or decision of the Administrator, 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. The Board shall issue a decision on the appeal within ninety (90) days after the Board's final hearing on the appeal, and send notice of its decision by ordinary mail to the appellant within fifteen (15) days after issuing the decision.
(Ord. 01-001. Passed 1-4-01.)