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(a) When the taxable income of a resident of the Village is subject to a municipal income tax in another municipality or Joint Economic Development District on the same income taxable under this chapter, such resident shall be allowed a credit of the amount of income tax paid on such taxable income to such other municipality or Joint Economic Development District. The credit shall be equal to 100% of the amount obtained by multiplying the lower of the tax rate of such other municipality or Joint Economic Development District, or of the Village, by the taxable income earned in or attributable to the municipality of employment or business activity.
(b) A claim for credit or refund under this section shall be made in such manner as the Administrator may by regulation provide. In the event such Village resident fails, neglects or refuses to file an annual return or declaration on the form prescribed by the Administrator, he or she shall not be entitled to such credit or refund and shall be considered in violation of this chapter for failure to file a return.
(Ord. 2007-23. Passed 6-19-07.)
(a) The Village Board of Tax Review is hereby created, to hear appeals as hereinafter provided, and to consider rules and regulations and amendments or changes thereto adopted by the Village Tax Administrator.
(b) The Board of Tax Review shall consist of three members. Two members shall be appointed by Village Council, but such appointees may not be employees, elected officials, or contractors with the Village at any time during their term or in the five years immediately preceding the date of appointment. The third member shall be appointed by the Village , pursuant to Ohio R.C. 735.273. The third member may be an employee of the Village, but may not be the Fiscal Officer or Tax Administrator, or any direct subordinate of either of them.
(c) The members appointed by Village Council shall have two-year terms, and there is no limit to the number of terms to which each may be so appointed by Village Council. The third member shall serve at the discretion of the Mayor.
(d) The members appointed by Village Council may be removed by a majority vote of Village Council for malfeasance, misfeasance, or nonfeasance in office. To remove such a member, Village Council must give the member a copy of the charges against said member and afford the member an opportunity to be publicly heard in person or by counsel in the member's own defense upon not less than ten days' notice. The decision of Village Council on the charges is final and nonappealable.
(e) A member of the Board of Tax Review who, for any reason, ceases to meet the qualifications for the position prescribed by this section, shall resign immediately by operation of law.
(f) A vacancy in an unexpired term shall be filled in the same manner as the original appointment within 60 days of when the vacancy was created. Any member appointed to fill a vacancy occurring prior to the expiration of the term for which the member's predecessor was appointed shall hold office for the remainder of such term. No vacancy on the Board shall impair the power and authority of the remaining members to exercise all the powers of the Board.
(g) If a member is temporarily unable to serve on the Board due to a conflict of interest, illness, absence, or similar reason, the body or person that appointed the member shall appoint another individual temporarily to serve on the Board in the member's place. The appointment shall be subject to the same requirements and limitations as are applicable to the appointment of the member temporarily unable to serve.
(h) Whenever the Tax Administrator issues an assessment regarding an underpayment of Village income tax or denies a refund claim, the Tax Administrator shall notify the taxpayer in writing at the same time of the taxpayer's right to appeal the assessment or denial, the manner in which the taxpayer may appeal the assessment or denial, and the address to which the appeal should be directed.
(i) Any person who has been issued an assessment or denial of refund may appeal the assessment or denial of refund to the Board of Tax Review by filing a request with the Board. The request shall be in writing, shall specify the reason or reasons why the assessment or denial of refund should be deemed incorrect or unlawful, and shall be filed within 60 days after the taxpayer receives the assessment or denial of refund.
(j) The Board of Tax Review shall schedule a hearing to be held within 60 days after receipt of appeal of an assessment or denial of refund, unless the taxpayer requests additional time to prepare or waives a hearing. If the taxpayer does not waive the hearing, the taxpayer may appear before the Board and be represented by an attorney at law, certified public accountant, or other representative. The Board may allow a hearing to be continued as jointly agreed to by the parties. In such a case, the hearing must be completed within 120 days after the first day of the hearing unless the parties agree otherwise.
(k) The Board of Tax Review may affirm, reverse, or modify the Tax Administrator's assessment or denial of refund or any part thereof. The Board shall issue a final determination on the appeal within 90 days after the Board's final hearing on the appeal, and send a copy of its final determination by ordinary mail to all of the parties to the appeal within 15 days after issuing the final determination. The taxpayer or the Tax Administrator may appeal the Board's final determination as provided in Ohio R.C. 5717.011.
(l) The Board of Tax Review shall adopt rules governing its procedures and shall keep a record of its transaction. 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 Review are not meetings of a public body subject to Ohio R.C. 121.22. Such hearings may be conducted privately and Section 890.11 of this chapter with reference to the confidential character of information required to be provided by Chapter 890 shall apply to such matters as may be heard before the Board.
(m) All rules and regulations and amendments or changes thereto which are adopted by the Tax Administrator under the authority of Chapter 890 must be approved by the Board of Tax Review before they become effective. Meetings or hearings with respect to rules and regulations and amendment or changes thereto are public meetings of a public body subject to Ohio R.C. 121.22.
(n) All powers and duties vested by ordinance in the Village's Board of Review prior to amendment of this section are vested in this Board of Tax Review with respect to tax years 2015 and earlier.
(Ord. 2007-23. Passed 6-19-07; Ord. 2015-3. Passed 9-15-15; Ord. 2015-6. Passed 11-17-15.)
(a) This chapter shall continue effective insofar as the levy of taxes is concerned until repealed, and insofar as the collection of taxes levied hereunder and actions and proceedings for collecting any tax so levied or enforcing any provisions of this chapter are concerned, it shall continue effective until all of such taxes levied in the aforesaid period are fully paid and until any and all suits and prosecutions for the collection of such taxes or for the punishment of violations of this chapter have been fully terminated, subject to the limitations contained in Sections 890.09 and 890.12.
(Ord. 2007-23. Passed 6-19-07.)
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