(a) The Board of Review consists of three individuals each to be appointed by the Mayor. The members of such Board shall serve for a three (3) year term such that one member's term shall expire each year. Any member is eligible for reappointment to the Board of Review. No compensation shall be paid to the members unless otherwise provided by Council. All members of the Board of Review shall be resident citizens of Tallmadge. Any Board member may be removed from office due to misfeasance, nonfeasance, malfeasance, or nonattendance to duty, and removal shall be made by the Mayor. Removal shall become effective upon receipt of notice either personally or by certified mail.
(b) A majority of the members of the Board shall constitute a quorum. The Board shall elect a Chair, Vice-Chair, and Secretary from its membership. The Board shall adopt its own procedural rules and shall keep a record of its transactions. The Board shall follow Robert's Rules of Order, except as its own adopted procedures differ.
(c) Any person dissatisfied with any ruling or decision of the Tax Administrator, which is made under the authority conferred by this Chapter, and who has filed the required returns or other documents pertaining to the contested issue, may make a written appeal therefrom to the Board of Review within thirty (30) days from the date such ruling or decision is mailed by the Tax Administrator to the taxpayer's last known address. The request shall be in writing and shall state why the decision should be deemed incorrect or unlawful. The Board shall only hear and pass on written appeals from any ruling or decision of the Tax Administrator.
(d) Any hearing by the Board shall be conducted privately within forty-five (45) days of the filing of the appeal and the provisions of Section 181.09 hereof 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. The Board shall, on hearing, have jurisdiction to affirm, reverse, or modify any such ruling or decision, or any part thereof. The taxpayer has the option to be represented at any conference or appeal by an attorney, a Certified Public Accountant, or officer or full-time employee of the taxpayer's organization.
(e) The Board shall issue a final decision on the appeal within ninety (90) days after the Board's final hearing and send a copy of its final decision by ordinary mail to all the parties within fifteen (15) days.
(f) Any person dissatisfied with any ruling or decision of the Board of Review on his or her appeal may appeal therefrom to a court of competent jurisdiction within thirty (30) days from the entry of the final order of the Board. For matters relating to tax years beginning on or after January 1, 2004, any ruling or decision of the Board of Review may be appealed to a court of competent jurisdiction or to the State Board of Tax Appeals.
(g) All rules and regulations and amendments or changes thereto, which are adopted by the Tax Administrator under the authority conferred by this Chapter, must be approved by the Board of Review before the same become effective. After approval, such rules, regulations, amendments, and changes shall be filed with the Clerk of Council and shall be open to public inspection.
(h) The Board of Review shall have the authority to absolve, upon recommendation of the Tax Administrator, delinquent income tax revenues deemed to be uncollectable.
(Ord. 13-2007. Passed 1-25-07.)