Board of tax appeals.
Columbus City Codes § 361.32
in effect361.32 - Board of tax appeals.
A board of tax appeals is hereby created consisting of the city auditor or designee, the city treasurer or designee and the director of the department of finance and management or designee.
The board shall select, each year for a one (1) year term, one (1) of its members to serve as chairperson and one (1) to serve as secretary. A majority of the members of the board of tax appeals shall constitute a quorum. The board of tax appeals shall adopt its own procedural rules and keep a record of its transactions. All hearings by the board may be conducted privately and the provisions of Section 361.29 with reference to the confidential character of information required to be disclosed by this charter shall apply to such matters as may be heard on appeal before the board of appeals.
Any person who has filed returns or other documents required by this chapter and who is aggrieved by a decision of the city auditor or the designee thereof pertaining to that filing may appeal said decision to the board of tax appeals. Such appeal shall be in writing, shall state why the decision should be deemed incorrect or unlawful and shall be filed no more than thirty (30) calendar days after the issuance of the decision being appealed.
Unless the person who has filed a timely appeal of the decision issued by the city auditor or designee waives a hearing, the board of tax appeals shall schedule a hearing within forty-five (45) days after receiving the appeal. At the hearing, the appellant as well as the city auditor or designee thereof may appear before the board. The board shall issue its decision within ninety (90) days of the hearing sending notice of same to the appellant and the city auditor within fifteen (15) days of its issuance.
(Ord. 2624-00 § 1 (part); Ord. 1102-05 § 1 (part); Ord. No. 2019-2021, § 1, 7-26-2021)
Source: City of Columbus, City Codes and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/oh/columbus/codes/code_of_ordinances?nodeId=TIT3FITACO_CH361INTATAYEPR2016_361.32BOTAAPFetched: 10/27/2026