(a) A Board of Review, consisting of the City Attorney, as Chairperson, the Chairperson of Council's Finance Committee, as Secretary, and the President of Council, is hereby established. If the President of Council and the Chairperson of Council's Finance Committee are the same person, then the President of Council shall designate a member of the Finance Committee to serve on the Board. 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 the provisions of Section 880.09, with reference to the confidential character of information required to be disclosed by the section, shall apply to such matters as may be heard before the Board.
(b) All rules and regulations and amendments or changes thereto, which are adopted by the Commissioner under the authority conferred by this chapter, shall be approved by the Board before the same become effective.
(c) Any person dissatisfied with any ruling or decision of the Commissioner which is made under the authority conferred by Section 880.08(b) and who has filed the required returns or other documents pertaining to the contested issue may appeal in writing therefrom to the Board of Review within thirty calendar days from the issuance of such ruling or decision by the Commissioner. The appeal must state the alleged errors in the Commissioner's ruling or decision. The Board must schedule a hearing within forty-five calendar days of receiving the appeal unless the taxpayer expressly waives the hearing and chooses instead to let the Board render its decision on the writings submitted by the Commissioner and the taxpayer. If the taxpayer does not waive the hearing, the taxpayer is entitled to appear before the Board and bring with him or her representations of his or her choosing. The Board must issue a written decision within 90 days after the final hearing and send a notice of its decision by ordinary mail to the taxpayer within 15 days after issuing the decision. If the Board fails to comply with the provisions of the Section, the taxpayer's appeal will default in favor of the taxpayer. (Ohio R.C. 718.11 and 733.85, Section 3). The records of the hearing are not open to the public nor is the hearing subject to the Ohio open meeting law.
(d) Any person dissatisfied with any ruling or decision of the Board may appeal therefrom to a Court of competent jurisdiction within thirty days from the announcement of such ruling or decision.
(Ord. 94-58. Passed 11-22-94; Ord. 2004-5. Passed 2-12-04.)