191.08  BOARD OF REVIEW.
   (a)   A Board of Review, consisting of three electors of the City, is created hereby.  No member shall be appointed to the Board who holds other public office or appointment.  The members of the Board shall serve without pay.  They shall be appointed by the City Commission, and shall serve at its pleasure.
   (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 Section 191.06, with reference to the confidential character of information required to be disclosed by this Chapter, shall apply to matters as may be heard before the Board on appeal.
   (d)   The Administrator, in issuing any ruling or decision for which authority has been conferred upon it by this Chapter, shall at the same time notify the Taxpayer of both the Taxpayer’s right to appeal such ruling or decision and the manner in which the Taxpayer may appeal such ruling or decision.  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 within 30 days from the announcement of such ruling or decision by the Administrator, provided the taxpayer making the appeal has filed with the Administrator the required return or other documents concerning the obligation at issue, and the Board, on hearing, shall have jurisdiction to affirm, reverse or modify any such ruling or decision, or any part thereof.  An appeal of a ruling or decision of the Administrator shall be in writing and shall state why such ruling or decision is deemed incorrect or unlawful.  The Board shall schedule any hearings and issue its decision within the periods prescribed by Ohio R.C.718.11.  If the Taxpayer does not waive a hearing before the Board, the Taxpayer may appear before the Board and may be represented as provided by law.
   (e)   Any Person dissatisfied with any ruling or decision of the Board may appeal therefrom to a court of competent jurisdiction within 30 days after the announcement of such ruling or decision.
   (f)   For matters relating to Taxable Years beginning on or after January 1, 2004, any ruling or decision of the Board may be appealed to a court of competent jurisdiction or to the State Board of Tax Appeals within the 60-day period set forth, and in the manner provided, in Ohio R.C. 718.11 and 5717.011. 
(Ord. 05-100.  Passed 6-13-05.)