(A) A Board of Review, consisting of three electors of the village, one to be appointed by the Mayor, one to be appointed by Fiscal Officer and one to be selected by the two so appointed, is hereby established. No member shall be appointed to the Board who holds another public office or appointment. The members of the Board shall serve without pay.
(B) 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.
(C) All hearings of the Board shall be conducted privately and the provisions of § 35.10 with reference to the confidentiality of information shall apply to such matters as may be heard before the Board on appeal.
(D) Any person dissatisfied with any ruling or decision of the Director of Taxation which is made under the authority conferred by this chapter and the rules and regulations related thereto may appeal there from to the Board within 30 days from the announcement of such ruling or decision by the Director, and the Board shall, on hearing, have jurisdiction to affirm, reverse or modify any such ruling or decision, or a part thereof.
(E) Any person dissatisfied with a ruling or decision of the Board may appeal there from to a court of competent jurisdiction or the Ohio Board of Taxation within 30 days from the announcement of such ruling or decision.
(F) The Board, as created, shall serve during the life of this chapter.
(G) The Board shall follow the practice and procedures of R.C. § 718.11.
(Ord. 31-2007, passed 12-18-07)