171.13 BOARD OF REVIEW.
(a) The Sharonville Board of Tax Review shall be administered and created pursuant to Section 172.18 of the Sharonville Codified Ordinances. The Board of Tax Review shall hear appeals filed both under Chapter 171 of the Sharonville Codified Ordinances and Chapter 172 of the Sharonville Codified Ordinances. (Ord. 2015-40. Passed 11-24-15.)
(b) A majority of the members of the Board of Review shall constitute a quorum. The Board of Review created and maintained to hear appeals 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 Section 149.43 of the Ohio Revised Code. Hearings requested by a taxpayer before the Board of Review are not meetings of a public body subject to Section 121.22 of the Ohio Revised Code. The provisions of Section 171.09, 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 of Review on appeal.
(c) Whenever the Tax Administrator issues a decision regarding an income tax obligation that is subject to appeal as provided in this section, or in this chapter and Rules and Regulations, the Tax Administrator shall notify the taxpayer in writing 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) Any person who is aggrieved by a decision by 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 may appeal the decision to the Board of Review by filing a request with the Board of Review. 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 (30) days after the Tax Administrator has issued the decision.
(e) The imposition of penalty and interest as prescribed in this chapter is not a basis for an appeal.
(f) 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 the hearing, the taxpayer may appear before the Board of Review and may be represented by an attorney at law, certified public accountant or other representative.
(g) The Board of Review 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 final decision by ordinary mail to all of the parties to the appeal within fifteen (15) days after issuing the decision. The taxpayer or the Tax Administrator may appeal the Board’s decision as provided in Section 5717.011 of the Ohio Revised Code.
(h) The Board of Review shall be empowered to recommend to Council for their consideration modifications to, additions to or deletions from this chapter, with or without the concurrence of the Tax Administrator. (Ord. 2003-96E. Passed 12-23-03; Ord. 2015-40. Passed 11-24-15.)