Income Tax Board of Review

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Authority: City Manager appoints 2 and Finance Director appoints 1 : All serve a term of two years/ CMC Sec. 311-69

Contact: Ted Nussman 352-3821

Purpose: Board shall adopt its own procedural rules and shall keep record of its transactions. Such records are not public records available for inspection under section 149.43 of the Ohio Revised Code. Hearings requested by a taxpayer before a board of review created pursuant to this section are not meetings of a public body subject to section 121.22 of the Ohio Revised Code. Any taxpayer who is appealing the ruling of the tax commissioner regarding a Municipal income tax obligation appeals to the Board of Review in writing and must be filed 30 days after tax commissioner has issued the decision. The imposition of penalty and interest as prescribed in this chapter is not a sole basis of appeal board of review.

Meeting Schedule: Set by Board

Appointment: City Manager appoints 2 and Finance Director appoints 1 : All serve a term of two years/ CMC Sec. 311-69

Requirements: A board of review consisting of the City Manager or one designated to serve as the representative of the City Manager, a citizen member designated by the City Manager, and the Director of Finance, or one designated to serve as the representative of the Director of Finance, is hereby created. The members of the Board of Review shall be appointed for a term of two years.