(a) A Board of Review, consisting of the Village Solicitor, the Mayor and the Finance Director, is hereby created. All rules and regulations and amendments or changes thereto, which are adopted by the Commissioner of Taxation under the authority conferred by this chapter, must be approved by the Board of Review before the same become effective. After such approval, such rules, regulations, amendments and changes shall be filed with the Clerk of Council and shall be opened to public inspection.
(b) The Village Solicitor shall be the Chairperson of the Board of Review and the Finance Director shall serve as Secretary thereof. A majority of the members shall constitute a quorum. The Board of Review shall adopt its own procedural rules and shall keep a record of all transactions.
(c) Any taxpayer dissatisfied with any ruling or decision of the Commissioner which was made under the authority conferred by Section 185.08(c) and who has filed the required returns or other documents pertaining to the contested issue may appeal in writing therefrom to the Board of Review within thirty (30) calendar days from the issuance of such ruling or decision by the Commissioner. The appeal must state the alleged errors in the Commissioner's ruling or decision. The Board must schedule a hearing within forty-five (45) calendar days of receiving the appeal unless the taxpayer expressly waives the hearing and chooses instead to let the Board render its decision on the writings submitted by the Commissioner and the taxpayer. If the taxpayer does not waive the hearing, the taxpayer is entitled to appear before the Board and bring with him or her representation of his or her choosing. The Board must issue a written decision within ninety (90) days after the final hearing and send a notice of its decision by ordinary mail to the taxpayer within 15 days after issuing the decision. If the Board fails to comply with the provisions of the Section, the taxpayer's appeal will default in favor of the taxpayer. (O.R.C. 718.11 and 733.85, Section 3). The records of the hearing are not open to the public nor is the hearing subject to the Ohio open meeting law.
(d) Any person dissatisfied with any ruling or decision of the Board of Review may appeal therefrom to a court of competent jurisdiction within thirty (30) days from the announcement of such ruling or decision.
(Ord. 23-2003. Passed 11-18-03.)