Powers and Duties of Board
- Composition. A Board of Review consisting of the Director of Law, the President of Council and one resident of the City holding no municipal office, who shall be appointed by Council. The individual acting as the local administrator of the tax shall act as secretary of the Board. Board members shall receive such compensation as Council may determine.
- Procedure. The Board of Review created pursuant to this section shall adopt rules governing its procedures and shall keep a record of its transactions. Such records are not public records available for inspection under Ohio Revised Code Section 149.43. Hearings requested by a taxpayer before a Board of Review created pursuant to this section are not meetings of a public body subject to Ohio Revised Code Section 122.22.
- Appeals. Whenever the Tax Commissioner issues a decision regarding an income tax obligation that is subject to appeal as provided in this section, or in an ordinance or regulation of the City of Wilmington, the Tax Commissioner shall notify the taxpayer at the same time of the taxpayer’s right to appeal the decision and of the manner in which the taxpayer may appeal the decision.
- Any person who is aggrieved by a decision by the Tax Commissioner and who has filed with the City of Wilmington the required returns or other documents pertaining to the municipal income tax obligation at issue in the decision may appeal the decision to the Board of Review by filing a request with the Board. The request shall be in writing, shall state with particularity why the decision should be deemed incorrect or unlawful, and shall be filed within thirty days after the Tax Commissioner has issued the decision.
- The imposition of penalty and interest as prescribed in the Codified Ordinances of the City of Wilmington is not a sole basis for an appeal.
- The Board of Review shall schedule a hearing within forty-five days after receiving the request, unless the taxpayer waives a hearing.
- If the taxpayer does not waive the hearing, the taxpayer may appear before the Board and may be represented by an attorney at law, certified public accountant or other representative.
- The Board may affirm, reverse, or modify the Tax Commissioner’s decision or any part of that decision. The Board shall issue a decision on the appeal within ninety days after the Board’s final hearing on the appeal, and send notice of its decision by ordinary mail to the petitioner within fifteen days after issuing the decision.
- Any person dissatisfied with any ruling or decision of the Board of Review may appeal therefrom to a court of competent jurisdiction within thirty (30) days from the announcement of such ruling or decision. For matters relating to tax years beginning on or after January 1, 2004, any ruling or decision of the Board of Appeal may be appealed to a court of competent jurisdiction or to the State Board of Tax Appeals.