(a) A Board of Review/Board of Appeal of three members is hereby created, consisting of the Mayor, the Chairman of the Council Finance Committee, and an additional Council member of the Finance Committee chosen by the Mayor and the Chairman of the Council Finance Committee.
(b) All rules and regulations and amendments or changes thereto, which are adopted by the Finance Director under the authority conferred by this chapter, must be approved by the Board of Review/Board of Appeal before the same become effective. After such approval, such rules, regulations, amendments and changes shall be filed with the Village Fiscal Officer and shall be open to public inspection.
(c) The Board of Review/Board of Appeal shall elect from its members, a Chairman, a Vice-Chairman, and a Secretary. A majority of the members shall constitute a quorum. The Board shall adopt its own procedural rules and shall keep a record of its transactions. All hearings upon appeal by the Board shall be conducted privately, unless a public hearing is requested by the taxpayer, and the provisions of Section 181.11 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.
(d) Any person dissatisfied with any ruling or decision of the Finance Director, which is made under the authority conferred by this chapter and the rules and regulations, and who has filed the required returns or other documents pertaining to the contested issue, may appeal therefrom to the Board of Review/Board of Appeal within thirty (30) days from the announcement of the ruling or decision b the Finance Director. The appeal shall be in writing and shall state why the decision should be deemed incorrect or unlawful. The Board shall, on hearing, have jurisdiction to affirm, reverse, or modify any ruling or decision or any part thereof. The Board must schedule a hearing within forty-five (45) calendar days of receiving the appeal. The Board must issue a written decision within sixty (60) days after the final hearing and send a notice of its decision by ordinary mail to the taxpayer within 15 days after issuing their decision.
(e) Any person dissatisfied with any ruling or decision of the Board of Review/Board of Appeal may appeal the decision therefrom to a court of competent jurisdiction within thirty (30) days from the announcement of such ruling or decision. For matters relating to tax years beginning on or after January 1, 2004, any ruling or decision of the Board of Review/Board of Appeal may be appealed to a court of competent jurisdiction or to the State Board of Tax Appeals.
(Ord. 2014-07. Passed 3-19-14.)