(a) A Board of Review, consisting of a chairperson and two other individuals, to be appointed by the Council of the City, is hereby created and shall be maintained to hear appeals. No member shall be appointed to the Board of Review who holds other public offices or appointment. The members of the Board shall serve without pay. A majority of the members of the Board shall constitute a quorum. The term of each member of the Board shall be indefinite. If any member is unable to complete their term, then the office that appointed the member shall name another elector to fill the vacancy. Any hearing by the Board shall be conducted privately.
(b) Whenever the Tax Administrator issues a decision regarding an income tax obligation that is subject to appeal as provided in this section, or in an ordinance or regulation of the Municipality, the Tax Administrator shall notify the taxpayer of the taxpayer's right to appeal the decision and of the manner in which the taxpayer may appeal the decision.
(c) Any person who is aggrieved by a decision by the Tax Administrator and who has filed with the Municipality the required returns or other documents pertaining to the municipal income tax obligation at issue in the decision may appeal the decision to the Board of Review by filing a request with the Board. The request shall be in writing, shall state with particularity why the decision should be deemed incorrect or unlawful, and shall be filed within 30 days after the Tax Administrator has issued the decision.
(d) The imposition of penalty and interest as prescribed in the Codified Ordinances of the Municipality is not a sole basis for an appeal.
(e) The Board of Review 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.
(f) The Board may affirm, reverse, or modify the Tax Administrator's decision or any part of that decision. The Board shall issue a decision on the appeal within 90 days after the Board's final hearing on the appeal, and send notice 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 the Tax Administrator may appeal the Board's decision as provided in Ohio R.C. 5717.011.
(g) Each Board of Review created pursuant to this section shall adopt rules governing its procedures and shall keep a record of its transactions. Such records are not public records available for inspection under Ohio R.C. 149.43. Hearings requested by a taxpayer before a Board of Review created pursuant to this section are not meetings of a public body subject to Ohio R.C. 121.22.
(Ord. 2004-52. Passed 12-20-04.)