(a) A Board of Review, hereafter called the Board, is hereby created. The Board shall be composed of the Law Director, the Administrator, and the Mayor. All rules, regulations, and amendments or changes to this Chapter that are adopted by the Finance Director or his delegate under the authority conferred by this Ordinance must be approved by the Board before the same become effective. After approval, such rules, regulations, and amendments or changes must be filed with the Finance Director and are open to public inspection.
(b) Whenever the Finance Director issues a decision regarding a Municipal income tax obligation that is subject to appeal, the Finance Director shall notify the Taxpayer at the same time of the Taxpayer right to appeal the decision and the manner of such appeal.
(c) Any Person dissatisfied with any determination or ruling of the Finance Director made under the authority conferred by this Chapter may appeal to the Board in writing within thirty (30) days from the announcement of such ruling or decision stating why the decision should be deemed incorrect or unlawful.
(d) The Board shall schedule a hearing within forty-five (45) days after receiving an appeal pursuant to this section, unless the Person appealing waives a hearing. If the Person does not waive the hearing, the Person may appear before the Board and may be represented by an attorney, a certified public accountant, or other representative.
(e) The Board may affirm, reverse, or modify any determination or ruling appealed and shall issue a decision on the appeal within ninety (90) days after the final hearing on the appeal, and send notice of its decision by ordinary mail to the Taxpayer within fifteen (15) days after the date of its decision.
(f) A majority of the members of the Board will constitute a quorum. The Board shall adopt its own procedural rules and shall keep a record of its transactions. Such records are not public records available for inspection under Section 149.43 of the Revised Code.
(g) Hearings before the Board are not meetings of a public body subject to Section 121.22 of the Revised Code and may be conducted privately. The provisions of Section 181.12 with reference to the confidential character of information required to be disclosed by this Chapter shall apply to all such matters as may be heard by the Board on appeal.
(Ord. 28-01. Passed 4-16-01.)