181.14 BOARD OF REVIEW.

   (a)    A Board of Review, consisting of five electors of the City of Oberlin, to be appointed in the same manner as other City committees, is hereby created. No member shall be appointed to the Board of Review who holds other public office or appointment. The members of the Board of Review shall serve without pay.

   (b)    A majority of the members of the Board of Review shall constitute a quorum. The Board of Review shall adopt its own procedural rules and shall keep a record of its transactions.

   (c)    All hearings of the Board of Review shall be conducted privately and the provisions of Section 181.09 hereof 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 Review on appeal.

   (d)    Any person dissatisfied with any ruling or decision of the Finance Director which is made under the authority conferred by this chapter and who has filed the required returns or other documents pertaining to the contested issue may appeal therefrom to the Board of Review within thirty days from the announcement of such ruling or decision by the Finance Director. The request shall be in writing and shall state why the decision should be deemed incorrect or unlawful. The Board of Review shall, on hearing, have jurisdiction to affirm, or reverse, or modify such ruling or decision, or any part thereof. The Board must schedule a hearing within forty-five (45) calendar days of receiving the appeal. The Board must issue a written decision within ninety (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.

   (e)    Any person dissatisfied with any ruling or decision of the Board of Review may appeal therefrom to a court of competent jurisdiction within thirty calendar 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 Review may be appealed to a court of competent jurisdiction or to the State Board of Tax Appeals.

   (f)    The Board of Review, as hereinbefore created, shall serve for a period of three years and thereafter successors for a like period shall be appointed in the same manner as the original appointment.
(Ord. 06-49AC CMS. Passed 6-19-06.)