Any person issued an assessment regarding an underpayment of income tax or denying a refund claim may appeal therefrom to the Board of Review within sixty (60) days from the announcement of assessment or denial by the Administrator, provided the taxpayer making the appeal has filed with the Village the required return or other documents containing the obligation at issue. The appeal shall be in writing and shall state why the assessment or denial should be deemed incorrect or unlawful. The Board shall, on hearing, have jurisdiction to affirm, reverse or modify such ruling or decision or a part thereof. Such hearing shall be scheduled within sixty (60) days from the date of appeal, unless the taxpayer requests additional time to prepare or 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 may allow a hearing to be continued as jointly agreed to by the parties. In such a case, the hearing must be completed within one hundred twenty days after the first day of the hearing unless the parties agree otherwise. The Board's ruling must be made within ninety (90) days from the date of the final hearing on the appeal, shall be in writing and filed with the Administrator, and within fifteen (15) days of its decision shall send notice of its decision by ordinary mail to all of the parties to the appeal. For matters relating to tax years beginning on or after January 1, 2004, the taxpayer or the tax administrator may appeal 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.
(Ord. 2015-3. Passed 3-4-15.)