105-05 Amend 128.2503 Right of Appeal

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~. 1\ PLACED vl~ 1 ST READING & REFERRED TO THE COMMITTEE OF THE WHOLE 10/17/05. ORDINANCE NO. 105-05 By:Corrigan, Demro, Dever, Dunn, FitzGerald, Madigan, Seelie. AN EMERGENCY ORDINANCE to amend Section 128.2503 of the Lakewood Codified Ordinances, entitled "RIGHT OF APPEAL" 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 at the 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 collection beginning January 1, 2006. Now Therefore, BE IT ORDAINED BY THE CITY OF LAKEWOOD, STATE OF OHIO Section 1. That Section 128.2503, "RIGHT OF APPEAL", which currently reads as follows: Any person dissatisfied with any ruling or decision of the Administrator which is made under the authority conferred by this chapter may appeal therefrom to the Board of Review within thirty days from the announcement of such ruling or decision by the Administrator, and the Board shall, on hearing, have jurisdiction to affirm, reverse or modify any such ruling or decision, or any part thereof Is here by Amended to read as follows: (a) The Administrator shall notify any taxpayer who is aggrieved with any ruling or decision of the Administrator made under the authority conferred by this chapter of the right to appeal the decision or ruling, and the manner in which the taxpayer may appeal the ruling or decision. (b) Any appeal pursuant to this chapter must be made in writing, state the reason(s) why the decision should be deemed incorrect or improper, and shall be filed within 30 days after the Administrator issues the ruling or decision complained of. " (c) The Board of Review shall schedule a hearing within 45 days after receiving the appeal, uniess the taxpayer waives a hearing. If the taxpayer does not waive the hearing, the taxpayer may appear before the Board of Review and may be represented by an attorney at law, certified public accountant or other representative. (d) The Board of Review may affirm, reverse or modify the decision of the Administrator or any part thereof. The Board of Review shall issue a decision on the appeal no later than 90 days after the final hearing on the appeal. Section 2. It is found and determined that all formal actions of this Council concerning and relating to the passage of this ordinance were adopted in an open meeting of this Council, and that all such deliberations of the Council and of any committees that resulted in such formal action were in meetings open to the public in compliance with all legal requirements.