(a) There is hereby established a Board of Tax Appeals, consisting of three (3) members and one (1) alternate, who shall be resident individuals appointed by Worthington City Council. The alternate member will replace a member who disqualifies himself or herself based upon a conflict of interest or is unable to attend. Appointments to the Board shall be for four-year terms, provided that the term of two of the members appointed to the first Board shall be for two years. All members shall possess general tax knowledge or be sufficiently versed on municipal tax related issues. A majority of the members of the Board shall constitute a quorum. The Board shall adopt its own procedural rules and keep a record of its transactions. Any hearing of the Board may be conducted privately and the provisions of Section 1705.03 hereof with reference to the confidential character of information required to be disclosed by the chapter shall apply to such matters as may be heard before the Board of Tax Appeals.
(b) Any person dissatisfied with any ruling or decision of the Tax Administrator, which is made under the authority conferred by this chapter, may appeal to the Board within 30 days from the announcement of such ruling or decision by the Tax Administrator and the Board shall, on hearing, have jurisdiction to affirm, reverse, or modify any ruling or decision or any part thereof. The request shall be in writing, shall state with particularity why the decision should be deemed incorrect or unlawful, and such hearing shall be scheduled with 45 days from the date of appeal. The Board’s ruling must be made within 90 days from the date of the hearing and shall send notice of its final decision by ordinary mail to all parties to the appeal 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. The concurrence of two members is required to reverse or modify any ruling or decision of the Tax Administrator.
(Ord. 53-2004. Passed 12-6-04.)