Board of Tax Review

ORDINANCE 2001-07
AN ORDINANCE TO AMEND ORDINANCE 1969-09, REPEALING THE
BOARD OF REVIEW; ESTABLISHING THE BOARD OF TAX APPEALS; AND
DECLARING AN EMERGENCY.

BE IT ORDAINED by Council of the Village of Gambier, Ohio that:

Section1: Section 13 of Ordinance 1969-09, dealing with the Board of Review is hereby
repealed.

Section 2: Ordinance 1969-09 is hereby amended, adding the following language as
Section 13.

SECTION 13. BOARD OF TAX APPEALS.

A. The Board of Tax Appeals is hereby created, which shall consist of three members to be appointed by the Mayor with the approval of Council. The term of all members shall be four (4) years, except that the terms of two of the members of the first commission so appointed shall have terms of four (4) years and the third member of the first commission so appointed shall have a term of two (2) years. Member of the Board of Appeals shall not hold any other office or employment with the village.

B. Whenever the Tax Administrator issues a decision regarding a municipal income tax obligation that is subject to appeal as provided in this section or in an Ordinance or regulation of the village, the Tax Administrator 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.

C. Any person who is aggrieved by a decision by the Tax Administrator and who has filed with the village 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 by filing a request with the Board. The request shall be in writing, shall state why the decision should be deemed incorrect or unlawful, and shall be filed within thirty days after the Tax Administrator issues the decision complained of.

D. The Board shall schedule a hearing within forty-five (45) 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.

E. The Board may affirm, reverse, or modify the Tax Administrator’s decision or any part of that decision. The Board shall issue a decision on the appeal within ninety (90) days after the Board’s final hearing on the appeal, and send notice of its decision by ordinary mail to the petitioner within fifteen (15) days after issuing the decision.

F. The Board shall adopt rules governing its procedures and shall keep a record of its transactions. Such records are not public records available for inspection under Section 149.43 of the Revised Code. Hearings requested by a taxpayer before the Board are not meetings of a public body subject to Section 121.22 of the Revised Code.

SECTION 3: This Ordinance is hereby declared to be declared to be an emergency measure necessary for the immediate preservation of the public peace, health, and safety, and for the further reason that an emergency exists in the usual daily operation of the various departments of the municipal government, to wit: such an amendment is needed to conform the Ordinance with state law, and said Ordinance shall, therefore, become effective upon its passage and approval by affirmative vote of two-thirds (2/3) of the members elected to the Council of the Village of Gambier, Ohio; otherwise, it shall take effect and be of force from and after the earliest period allowed by law.

Passed on the 7th Day of May 2001
S/Michael D. Schlemmer, Mayor
S/Mary Samuell, Clerk/Treasurer