(a)   Any person dissatisfied with any ruling or decision of the Administrator which is made under the authority conferred by this chapter may appeal therefrom to the Board of Tax Appeals within 30 days from the announcement of such ruling or decision by the Administrator.
   (b)   The Board shall schedule a hearing within 45 five days after receiving the request, unless 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.
   (c)   The Board may affirm, reverse, or modify the Tax Administrator's decision or any part of that decision. The Board shall issue a final decision on the appeal within 90 days after the Board's final hearing on the appeal, and send a copy of its final decision by ordinary mail to all of the parties to the appeal within 15 days after issuing the decision. The taxpayer or the Tax Administrator may appeal the Board's decision as provided in Ohio R.C. 5717.011.
   (d)   The Board shall adopt rules governing its procedure and shall keep a record of its transactions. Such records are not public records available for inspection under Ohio R.C. 193.43. Hearings requested by a taxpayer before a board of appeal created pursuant to this section are not meetings of a public body subject to Ohio R.C. 121.22.
   (e)   Following an appeal to the Board of Appeals, a municipal income tax appeal may be made to either common pleas court or to the Ohio Board of Tax Appeals.
(Ord. 1966-104. Passed 12-30-66; Ord. 2004-36. Passed 12-13-04.)