Income Tax Review Board

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Income Tax Review Board

Members

CHAIRMAN
Gerald F. Broski
David J. Matty

CITIZEN MEMBER
Daniel M. Prendergast

INCOME TAX ADMINISTRATOR
Jim Neusser

FINANCE DIRECTOR/SECRETARY
Virginia Price


TAXATION CODE I TITLE ONE- MUNICIPAL INCOME TAX I CHAPTER 1525: BOARD OF REVIEW

  • Board of Review established
  • Duty to approve regulations and to hear appeals
  • Right of appeal

1525.01 BOARD OF REVIEW ESTABLISHED.

A Board of Review, consisting of the Law Director, or a person or employee in the Law Department designated by him and approved by Council, a resident of the city, not holding any city office or city employment, and a member of Council to be elected by that body, is hereby created. The term of office for the Council representative and citizen member shall be two (2) years. The Board shall select, each year for a one-year term, one (1) of its members to serve as Chairman and one (1) to serve as Secretary. A majority of the members 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 § 1523.09 with reference to the confidential character of information required to be disclosed by this Title shall apply to such matters as may be heard before the Board on appeal.

(64 Code, 1525.01) (Ord. 2649, passed 3-1-83)

PART FIFTEEN- TAXATION CODE I TITLE ONE- MUNICIPAL INCOME TAX I CHAPTER 1525: BOARD OF REVIEW I§ 1525.02 DUTY TO APPROVE REGULATIONS AND TO HEAR APPEALS. § 1525.02 DUTY TO APPROVE REGULATIONS AND TO HEAR APPEALS.

Other than the rules and regulations promulgated by the Regional Income Tax Agency, all rules and regulations and amendments or changes thereto, which are adopted by the Administrator under the authority conferred by this Title, must be approved by the Board of Reviewbefore the same become 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 alternate methods of allocation.

('64 Code,§ 1525.02) (Ord. 1567, passed 12-20-66; Am. Ord. 4173, passed 5-3-05)

PART FIFTEEN- TAXATION CODE I TITLE ONE- MUNICIPAL INCOME TAX I CHAPTER 1525: BOARD OF REVIEW I§ 1525.03 RIGHT OF APPEAL. § 1525.03 RIGHT OF APPEAL.

  • (a) Any person dissatisfied with any ruling or decision of the Administrator which is made under the authority conferred by this Title may appeal therefrom to the Board of Review within thirty (30) days from the armouncement of such ruling or decision by the Administrator, provided the taxpayer making the appeal has filed with the city the required return or other documents concerning the obligation at issue. The appeal shall be in writing and shall state the reasons why the decision should be deemed incorrect or unlawful.
  • (b) The Board shall, on hearing, have jurisdiction to affirm, reverse or modify any such ruling or decision, or any part thereof. Such hearing shall be scheduled within forty-five ( 45) days from the date of appeal. The Board's ruling must be made within thirty (30) days from the date of the closing of the record, shall be in writing and filed with the Administrator, and within fifteen (15) days of its decision shall send notice of its decision by ordinary mail to the taxpayer making the appeal.
  • (c) For matters relating to tax years beginning on or after January I, 2004, any ruling or decision of the Board of Review may be appealed to a court of competent jurisdiction or to the State Board of Tax Appeals. ('64 Code,§ 1525.03) (Ord. 1567, passed 12-20-66; Am. Ord. 4173, passed 5-3-05)