(a) Definitions. As used in this section, "claim" means a claim for an amount payable to the City that arises pursuant to the City's income tax imposed in accordance with this Chapter.
(b) Authority of Tax Administrator. Nothing in this Chapter prohibits the Tax Administrator from doing either of the following if such action is in the best interests of the City:
(1) Compromise a claim;
(2) Extend for a reasonable period the time for payment of a claim by agreeing to accept monthly or other periodic payments.
(c) No Appeal. The Tax Administrator's rejection of a compromise or payment-over-time agreement proposed by a person with respect to a claim shall not be appealable.
(d) Compromise; Payment-Over-Time Agreement.
(1) A person disputing the presumption of delivery and service under division (c) of this section bears the burden of proving by a preponderance of the evidence that the address to which the Assessment was sent was not an address with which the person was associated at the time the Tax Administrator originally mailed the assessment by certified mail. For the purposes of this section, a person is associated with an address at the time the Tax Administrator originally mailed the Assessment if, at that time, the person was residing, receiving legal documents, or conducting business at the address; or if, before that time, the person had conducted business at the address and, when the Assessment was mailed, the person's agent or the person's affiliate was conducting business at the address. For the purposes of this section, a person's affiliate is any other person that, at the time the assessment was mailed, owned or controlled at least twenty percent (20%), as determined by voting rights, of the addressee's business.
(2) If a person elects to appeal an Assessment on the basis described in division (d)(1) of this section, and if that Assessment is subject to collection and is not otherwise appealable, the person must do so within sixty (60) days after the initial contact by the Tax Administrator or other City official, or the designee of either, with the person. Nothing in this division prevents the Tax Administrator or other official from entering into a compromise with the person if the person does not actually file such an appeal with the Board of Tax Review.
(e) Personal Service. Nothing in this section prohibits the Tax Administrator or the Tax Administrator's designee from delivering an Assessment by personal service.
(f) Stay of Collection Action. Collection actions taken upon any assessment being appealed under division (c)(1)B. of this section shall be stayed upon the pendency of an appeal under this section. If an appeal is filed pursuant to this section on a claim that has been delivered for collection, the collection activities with respect to the assessment shall be stayed.
(g) Additional Rules. Additional regulations as detailed in the Rules and Regulations shall apply.
(Source: ORC 718.18)
(Ord. 2020-10. Adopted 04/23/20; Ord. 2023-31. Adopted 11/21/23)