Reference

O.R.C. - 715.013 Chapter 718 Ordinance No. 31458-15 - 11/25/15 

Purpose

To hear appeals by taxpayers of assessments issued by the Tax Administrator (which for purposes of Section 36.112 include the denial by the Tax Administrator of a refund claim) and recommendations by the Tax Administrator of outstanding City income tax balances that should be cancelled because such balances either cannot be collected or can be collected only at a cost in excess of the outstanding balance.

Appointment

City Commission/City Manager

Makeup

Three members; two of the members shall be appointed by the City Commission but such appointees may not be employees or elected officials of, or contractors with, the City at any time during their term on the Board or in the five years immediately preceding the date of appointment to the Board. The third member of the Board shall be appointed by the City Manager; this member of the Board may be an employee of the City, but this member may not be the Director of Finance or equivalent officer, the Tax Administrator, any employee directly involved in City tax matters, or any direct subordinate of any of the foregoing employees of the City.

Term Length

Two Years

Consecutive Term

0

Members

Three members; two of the members shall be appointed by the City Commission and the third member of the Board shall be appointed by the City Manager.