(a) A Board of Appeal, in compliance with Section 718.11 O.R.C., is created consisting of four members; the City Auditor, the City Treasurer, and two residents of the City of Hubbard which shall be appointed by City Council. One resident shall be appointed to be concurrent with the term of the Mayor and the other resident's term shall be concurrent with the term of the City Auditor and the City Treasurer. All rules and regulations and amendments or changes thereto, which are adopted by the Tax Administrator under the authority conferred by this chapter, must be approved by the Board of Appeal before the same become effective. After such approval, such rules, regulations, amendments, and changes shall be filed with the Clerk of Council and shall be open to public inspection.

(b) Any person dissatisfied with any ruling or decision of the Tax Administrator which is made under the authority conferred by this chapter or Rules and Regulations, and who has filed the required returns or other documents pertaining to the municipal income tax obligation at issue, may appeal thereof to the Board of Appeal within thirty days from the announcement of such ruling or decision by the Tax Administrator. The request shall be in writing and shall state why the decision should be deemed incorrect or unlawful. The Board of Appeal shall, upon hearing the appeal, have jurisdiction to affirm, reverse, or modify any such ruling or decision or any part thereof. Such hearing shall be scheduled within forty-five days from the date of appeal. The Board of Appeal ruling must be made within ninety days from the date of the hearing; the Board shall send a notice of its decision by ordinary mail to the petitioner within fifteen days after issuing a decision.

(c) Any person dissatisfied with any ruling or decision of the Board of Appeal may appeal thereof to a court of competent jurisdiction within sixty days from the announcement of such ruling or decision. For matters relating to tax years beginning on or after 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.

(d) The City Auditor shall be Chairman of the Board of Appeal, and the City Treasurer shall serve as Secretary thereof. A majority of the members of the Board of Appeal shall constitute a quorum. The Board of Appeals shall adopt its own procedural rules and shall keep a record of its transactions. All hearings on appeal by the Board shall be conducted privately and the provisions of Section 191.12, hereof 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 of Appeal on appeal.

(Ord. 25-03. Passed 10-20-03.)