Whenever the Tax Administrator issues a decision regarding a municipal income tax obligation that is subject to appeal, 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. Any person dissatisfied with any ruling or decision of the Administrator which is made under the authority conferred by this chapter and who has filed with the Administrator the required returns or other documents pertaining to the municipal income tax obligation at issue in the decision may appeal therefrom to the Board of Review within 30 days from the announcement of such ruling or decision by the Administrator, by filing a written request with the Board stating why the decision should be deemed incorrect or unlawful. The Board shall schedule a hearing within 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 and may be represented by an attorney at law, certified public accountant, or other representative. The Board shall, on hearing, have jurisdiction to affirm, reverse or modify any such ruling or decision or any part thereof. The Board shall issue a final decision on the appeal within 90 days after the Board's final hearing on the appeal, and send a copy of its final decision by ordinary mail to all of the parties to the appeal within 15 days after issuing the decision. The taxpayer or Administrator may appeal the Board's decision as provided in section 5717.011 of the Ohio Revised Code.
(Ord. 2005-101. Passed 5-16-05.)
(Ord. 2005-101. Passed 5-16-05.)