Board of Review Established

12:01 Composition

A. A Board of Review consisting of the terms of the Ordinance is hereby created. The Board shall consist of 3 members, one shall serve as Chairman and one to serve as Secretary. A majority of the Board shall constitute a quorum. 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 Section 11:09 hereof with the reference to the confidential character of information required to be disclosed by the Ordinance shall apply to such matters as may be heard before the Board of Review on appeal.

12:02 Duty to Approve Regulations and to Hear Appeals

A. All Rules and Regulations and amendments or changes thereto which are adopted by the Administrator under the authority conferred by the Ordinance must be approved by the Board of Review of this municipality before the same becomes 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 an alternate method of allocation.

12:03 Right of Appeal

A. An appeal from a ruling of the Administrator by a taxpayer or employer may be made by filing a written notice of appeal with the Board in the Village of Cadiz, setting forth the specific reason for the appeal, within thirty (30) days after taxpayer notification of the Administrator's ruling or decision from which the appeal is taken. A copy of such notice of appeal must be filed with the Administrator.

B. The Board shall schedule a hearing within forty-five (45)days after receiving the request for appeal. The Board shall issue a decision on the appeal within ninety (90) days after making their final decision. Notification shall be made to the petitioner within fifteen (15) days after issuing the decision.

C. Hearings before the Board shall be private unless the taxpayer requests a public hearing.

D. Taxpayer may personally appear at any appeal hearing and may be represented by an attorney, CPA or other representative.

E. Following an appeal to the local board of appeal, a municipal income tax appeal may be made to either common pleas court or to the Ohio Board of Tax Appeals.  Please note that this change first applies for matters with respect to taxable years 2004 and thereafter.  Therefore, for matters relating to taxable years 2003 and prior, a municipal income tax matter may not be appealed to the Ohio Board of Tax Appeals, and must be appealed, if at all, to a common pleas court.