Income Tax Review Board

CHAPTER 1525:  BOARD OF REVIEW

Section

1525.01               Board of Review established

1525.02               Duty to approve regulations and to hear appeals

1525.03               Right of appeal

§ 1525.01  BOARD OF REVIEW ESTABLISHED.

               (A)         

1. The Board of Tax Review shall consist of three (3) members.  Two (2) members shall be appointed by the legislative authority of the city, but such appointees may not be employees, elected officials, or contractors with the city at any time during their term or in the five (5) years immediately preceding the date of appointment.  One (1) member shall be appointed by the Mayor of the city.  This member may be an employee of the city, but may not be the Director of Finance or equivalent officer, or the Tax Administrator or other similar official or an employee directly involved in municipal tax matters, or any direct subordinate thereof.
2. The term for members of the Board of Tax Review of the city shall be two (2) years.  There is no limit on the number of terms that a member may serve if the member is reappointed by the legislative authority.  The board member appointed by the Mayor of the city shall serve at the discretion of the administrative official.
3. Members of the Board of Tax Review appointed by the legislative authority may be removed by the legislative authority by majority vote for malfeasance, misfeasance, or nonfeasance in office. To remove such a member, the legislative authority must give the member a copy of the charges against the member and afford the member an opportunity to be publicly heard in person or by counsel in the member's own defense upon not less than ten (10) days' notice.  The decision by the legislative authority on the charges is final and not appealable.
4. A member of the Board of Tax Review who, for any reason, ceases to meet the qualifications for the position prescribed by this section shall resign immediately by operation of law.
5. A vacancy in an unexpired term shall be filled in the same manner as the original appointment within fifty (50) days of when the vacancy was created.  Any member appointed to fill a vacancy occurring prior to the expiration of the term for which the member's predecessor was appointed shall hold office for the remainder of such term.  No vacancy on the Board of Tax Review shall impair the power and authority of the remaining members to exercise all the powers of the Board of Tax Review.
6. If a member is temporarily unable to serve on the Board of Tax Review due to a conflict of interest, illness, absence, or similar reason, the legislative authority or top administrative official that appointed the member shall appoint another individual to temporarily serve on the Board of Tax Review in the member's place.  The appointment of such an individual shall be subject to the same requirements and limitations as are applicable to the appointment of the member temporarily unable to serve.

               (B) The Board shall adopt its own procedural rules and shall keep a record of its transactions.  Any hearing by the Board may be conducted privately and the provisions of § 1523.09 with reference to the confidential character of information required to be disclosed by this title shall apply to such matters as may be heard before the Board on appeal.

('64 Code, § 1525.01)  (Ord. 2649, passed 3-1-83; Am. Ord. 5075, passed 5-2-17)

§ 1525.02  DUTY TO APPROVE REGULATIONS AND TO HEAR APPEALS.

Other than the rules and regulations promulgated by the Regional Income Tax Agency, all rules and regulations and amendments or changes thereto, which are adopted by the Administrator under the authority conferred by this Title, must be approved by the Board of Reviewbefore the same become effective. The Board shall hear and pass on appeals from any ruling or decision of the Administrator, and, at the request of the taxpayer or Administrator, is empowered to substitute alternate methods of allocation.

('64 Code, § 1525.02)  (Ord. 1567, passed 12-20-66; Am. Ord. 4173, passed 5-3-05)

§ 1525.03  RIGHT OF APPEAL.

(a) Any person dissatisfied with any ruling or decision of the Administrator which is made under the authority conferred by this Title may appeal therefrom to the Board of Review within thirty (30) days from the announcement of such ruling or decision by the Administrator, provided the taxpayer making the appeal has filed with the city the required return or other documents concerning the obligation at issue. The appeal shall be in writing and shall state the reasons why the decision should be deemed incorrect or unlawful.

(b)The Board shall, on hearing, have jurisdiction to affirm, reverse or modify any such ruling or decision, or any part thereof. Such hearing shall be scheduled within forty-five (45) days from the date of appeal. The Board's ruling must be made within thirty (30) days from the date of the closing of the record, shall be in writing and filed with the Administrator, and within fifteen (15) days of its decision shall send notice of its decision by ordinary mail to the taxpayer making the appeal.

(c)For matters relating to tax years beginning on or after January 1, 2004, any ruling or decision of the Board of Review may be appealed to a court of competent jurisdiction or to the State Board of Tax Appeals.

('64 Code, § 1525.03)  (Ord. 1567, passed 12-20-66; Am. Ord. 4173, passed 5-3-05)