(a) Composition. A Board of Review, consisting of three City residents appointed by the City Manager and approved by the Council, is hereby created. Board members shall be appointed for terms of three years; however, the members of the first Board shall be appointed for one, two and three years respectively. 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 181.09 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 on appeal.
(b) Approval of Rules and Regulations. All rules and regulations and amendments or changes thereto which are adopted by the Tax Administrator under the authority conferred by this Chapter must be approved by the Board before the same becomes effective. After such approval, such rules, regulations, amendments, and changes shall be filed with the Clerk of Council and shall be open to public inspection. The Board shall hear and pass on appeals from any ruling or decision of the Tax Administrator and, at the request of the taxpayer or Tax Administrator, is empowered to substitute alternate methods of allocation.
(c) Administrative Rulings. Whenever the Tax Administrator issues a decision regarding an income tax obligation that is subject to appeal as provided in this Section, or in an ordinance or regulation of the Municipality, the Tax Administrator shall notify the taxpayer at the same time of the taxpayer’s right to appeal the decision and of the manner in which the taxpayer may appeal the decision.
(d) Appeals. Any person dissatisfied with any ruling or decision of the Tax Administrator and who has filed with the City the required returns or other documents pertaining to the City income tax obligation at issue in the decision which is made under the authority conferred by this Chapter may appeal the decision to the Board of Review by filing a request with the Board. The request shall be in writing, shall state with particularity why the decision should be deemed incorrect or unlawful, and shall be filed within thirty days from the announcement of such ruling or decision by the Tax Administrator.
(e) Restriction of Penalty and Interest. The imposition of penalty and interest as prescribed in the codified ordinance of the City is not a sole basis for an appeal.
(f) Hearings. The Board of Review 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 a hearing, the taxpayer may appear before the Board and may be represented by an attorney at law, certified public accountant or other representative.
(g) Decisions. The Board may affirm, reverse, or modify the Tax Administrator’s decision or any part of that decision. 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.
(h) Procedures. Each Board of Review 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 ORC Section 149.43. Hearings requested by a taxpayer before a Board of Review created pursuant to this Section are not meetings of a public body subject to Section 121.22 of the Ohio Revised Code.
(Ord. 2957. Passed 5-1-07.)