Title
Discussion: Municipal Income Tax Appeals Process
Executive Summary: In 2015, a new Chapter 891 of the Codified Ordinances regarding Municipal Income Tax was adopted in order to comply with ORC Chapter 718. The new Ordinance includes changes to the Income Tax appeals process, such that appeals will be considered by a Board of Tax Review for tax years beginning with 2016, while appeals for tax years pre-2016 will still be considered by the Income Tax Board of Review, pursuant to Codified Ordinances Section 890.46.
Body
Legislative History
Ord. No. 15-179 adopted new Chapter 891 of Hudson’s Codified Ordinances regarding Municipal Income Tax in order to comply with ORC Chapter 718.
Purpose & Explanation
Pursuant to Codified Ordinances Section 891.21, the Board of Tax Review shall consist of three members. Two members shall be appointed by the legislative authority of the Municipality, but such appointees may not be employees, elected officials, or contractors with the Municipality at any time during their term or in the five years immediately preceding the date of appointment. One member shall be the City Manager or appointed by the City Manager. This member may be an employee of the Municipality, but may not be the Director of Finance or equivalent officer, or the Tax Administrator or other similar official or any employee directly involved in Municipal tax matters, or any direct subordinate therof.
Timing Considerations
Council must appoint two members to the Board of Tax Review at some time during 2016.
Fiscal Impact
Currently Budgeted
Supplemental Appropriation Required
X Appropriation Not Required.
Suggested Action
Recommendation
Staff recommends Council’s appointment of two members to the Board of Tax Review at some time during 2016.
Submitted by,
Jane Howington, City Manager
Jeffrey Knoblauch, Finance Director
Elizabeth Slagle, Clerk of Council