104-05A Amend 128.2501 Board of Review Established

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(' .~ ; ORDINANCE NO. 104-05(, PLEASE SUBSTITUTE FOR ORDINANCR NO. 104-05 PLACED ON 1ST READING & REFERRED TO THE ÇO~TTEEB~ TRE WHOLE 10/17/05. Corrígan~ Demro, Dever, Dunn, FitzGerald, Madigan, Seelíe. AN EMERGENCY ORDINANCE to amend Section 128.2501 of the Lakewood Codified Ordinances, entitled "BOARD OF REVIEW ESTABLISHED" to provide for a Board of Review for municipal tax returns. WHEREAS, this Council by a vote of at least five (5) members elected thereto determines that this ordinance is an emergency measure, and that this ordinance shall take effect atthe earliest date possible as set forth In ARTICLE III, SECTONS 10 and 13 of the SECOND AMENDED CHARTER OF THE CITY OF LAKEWOOD, and that it Is necessary for the immediate preservation of the public property, health and safety, and to provide for the usual daily operation of municipal departments in that the City will begin in-house tax colleçtion beginning January 1, 2006. Now Therefore, BE IT ORDAINED BY THE CITY OF LAKEWOOD, STATE OF OHIO Section 1. That Section 128.2501, "BOARD OF REVIEW ESTABLISHED", which currently reads as follows: A Board of Review, consisting of the Mayor, the Director of Law and a member of Council appointed by the President of that body, is hereby created. The Board shall select, each year for a one year term, one of its members to serve as Chairman and one 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 privateiy and the provisions of Seçtlon 128.2309 with reference to the confidential character of information required to be disclosed by this chapter shall apply to such matters as may be heard before the Board on appeal. The declaration required by Section 128.1303 shall be filed on or before the April 30 of each year during the effective period set forth in Section 128.0502 or within four months of the date the taxpayer becomes subject to tax for the first time. Is here by Amended to read as follows: (a) A Board of Review, consisting of five members who are electors of the City, is hereby created. Three members shall be appointed by the Mayor, and two members shall be appointed by Council. The members shall serve overlapping terms of three years, with the first two members appointed for one year, one of those members being appointed by Council and one by the Mayor; the second two members appointed for two years, one of those members being appointed by the Council and one by the Mayor; and the fifth member for three years, appointed by the Mayor. Each subsequent appointment shall be for a full three year term. (b) The Board shall select, each year for a one year term, one of its members to serve as Chairman and one 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. (c) No member of the Board shall take part in any hearing or determination in which he has a personal or financial interest. The members of the Board shall receive no compensation, and may be removed for Cause by the Mayor.