181.22 BOARD OF INCOME TAX REVIEW.

   (a)    A Board of Review, hereinafter the Board, consisting of a chairman and two other resident individuals each to be appointed by the Auditor is hereby created. Said Board shall hear appeals as provided in this section.

   (b)    Whenever the Tax Administrator issues a decision regarding a Municipal income tax obligation that is subject to appeal as provided in this section, the Tax Administrator shall notify the taxpayer 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.

   (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 created pursuant to this section by filing a request with the Board. The request shall be in writing, shall state why the decision should be deemed incorrect or unlawful, and shall be filed within thirty days after the Tax Administrator issues the decision complained of.

   (d)    The Board shall schedule a hearing within forty-five 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.

   (e)    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, and send notice of its decision by ordinary mail to the petitioner within fifteen (15) days after issuing the decision. The taxpayer or the Tax Administrator may appeal the Board's decision as provided in Section 5717.011 of the Ohio Revised Code.

   (f)    The Board 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.
(Ord. 73-05. Passed 12-6-05.)