(a) A Board of Tax Appeals consisting of the City Manager and two citizens of the City, not employed by the City, appointed by Council to serve four-year terms, is created. Citizen members of the Board shall be selected, if possible, based upon a background in tax matters. One citizen member shall be initially appointed for two years and one citizen member shall be initially appointed for four years. Thereafter, each member shall be appointed for a four-year term.
(b) 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 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.
(c) Any person who is aggrieved by a decision by the Tax Administrator and who has filed with the Municipality the required returns or other documents pertaining to the municipal income tax obligation at issue in the decision may appeal the decision to the Board of Tax Appeals 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 after the Tax Administrator has issued the decision.
(d) The imposition of penalty and interest as prescribed in the codified ordinance of the Municipality is not a sole basis for an appeal.
(e) The Board of Tax Appeals shall schedule a hearing within forty-five 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 and may be represented by an attorney at law, certified public accountant or other representative.
(f) 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 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 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.
(g) The Board of Tax Appeals shall adopt rules governing its procedures and shall keep a record of its transactions. Such records are not public records available for inspection under Ohio R.C. 149.43. Hearings requested by a taxpayer before the Board of Tax Appeals are not meetings of a public body subject to Ohio R.C. 121.22.
(Ord. A-2383. Passed 4-26-04; Ord. A-2809. Passed 12-8-14.)