(a) Board of Review Established. A Board of Review consisting of a chairman and four other individuals, one being an Attorney and one being a Certified Public Accountant or Enrolled Agent, each to be appointed by the Mayor, with the consent of Council, is created. The members shall serve staggered five-year terms. 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. Any members are eligible for reappointment to the Board of Review. No compensation shall be paid to the members until otherwise provided by Council. All members of the Board of Review shall be resident citizens of the City of Stow. Any hearing by the Board shall be conducted privately and the provisions of Section 195.65 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 on appeal.
(b) Duty to Approve Regulations and Hear Appeals. All rules and regulations and amendments or changes thereto, which are adopted by the Administrator under the authority conferred by this chapter, shall be approved by the Board of Review before they become effective. The Board shall hear and pass on appeals from any ruling or decision of the Administrator, and, at the request of the taxpayer or Administrator, is empowered to substitute alternate methods of allocation.
(c) Right to Appeal. Any person dissatisfied with any action, ruling or decision of the Income Tax Administrator, or any member of his/her department, whether made under the auspices of authority conferred by this chapter or otherwise may appeal in writing to the Board of Review within thirty (30) days from the announcement of such action, ruling or decision of the Tax Administrator or any member of his or her department. The Board, having the authority to review such matters, may affirm, reverse or modify any such action, ruling or decision.
(Ord. 2000-130. Passed 4-13-00.)