(a) A Tax Board of Appeals, consisting of five residents of the City of Norwood, to be appointed by the Mayor is hereby established. The Board shall elect a chairman and secretary from among its members, each of whom shall receive per diem compensation to be fixed by Council. Members shall serve terms of three (3) years. For persons initially appointed after passage of this chapter, two (2) shall serve for one (1) year, two (2) shall serve for two (2) years and one (1) shall serve for three (3) years. A majority of the members of the Board shall constitute a quorum. Any hearing by the Board may be conducted privately and the provisions of Section 181.09 hereof with reference to the confidential character of information required to be disclosed by the chapter shall apply to such matters as may be heard before the Tax Board of Appeals. The Tax Board of 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 the Tax Board of Appeals created pursuant to this section are not meetings of a public body subject to Ohio R.C. 121.22.
(b) All rules and regulations and amendments or changes thereto, which are adopted by the Tax Commissioner under the authority conferred by this chapter must be approved by the Tax Board of Appeals before the same become effective. After such approval, said rules, regulations, amendments, and changes shall be filed with the Clerk of Council and shall be open to public inspection, and published in a newspaper of general circulation. The Board shall hear and pass on appeals from any ruling or decision of the Tax Commissioner, and at the request of the taxpayer or the Tax Commissioner is empowered to substitute alternate methods of allocation.
(c) Whenever the Tax Commissioner issues a decision or ruling regarding an income tax obligation that is subject to appeal as provided in this section, or in the ordinance or regulations of the City of Norwood, the Tax Commissioner shall notify the taxpayer at the same time of the taxpayer's right to appeal the decision or ruling and of the manner in which the taxpayer may appeal the decision or ruling.
(d) Any person who is aggrieved by a decision or ruling by the Tax Commissioner and who has filed with the City of Norwood the required returns or other documents pertaining to the municipal income tax obligation at issue in the decision may appeal the decision or ruling to the Tax Board of Appeals by filing a request with the Board. The request shall be in writing, shall state with particularity why the decision or ruling should be deemed incorrect or unlawful, and shall be filed within thirty (30) days after the Tax Commissioner has issued the decision or ruling.
(e) The Board of Appeals shall schedule a hearing within forty-five (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.
(f) The Board may affirm, reverse, or modify the Tax Commissioner's decision or ruling or any part thereof. 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 petitioner within fifteen (15) days after issuing the decision.
(g) The imposition of penalty and interest as prescribed in the Codified Ordinances of the City of Norwood is not a sole basis for an appeal. (Ord. 93-2000. Passed 12-12-00.)