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Income Tax Board of Review 
Page!

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The Board of Review for Grand Rapids 
has established its own set of rules
and guidelines to be followed in conjunction
with the Rules & Regulations already listed.

RULE I Notice of Appeal: Appeals from final assessments by the Tax Administrator shall be made by filing a written notice of appeal in duplicate with the Board of Review within thirty days after the date final assessment was served. Such written notice of appeal shall be filed in a sealed envelope plainly marked ‘Appeal to the Board of Review’ and mailed or delivered to the Administrator who shall, within fifteen days deliver such appeal to the Chairman of the board of Review, or if the Chairman is not available, to the Secretary. The error or errors complained of must be set forth in said notice of appeal in clear and concise language. The notice of appeal also shall contain the correct mailing address of the appellant and his duly authorized representative, if any.

RULE II Payment or Waiver: When a taxpayer appeals from the final assessment of the Tax Administrator, the taxpayer shall either pay the disputed assessment or waive the period of limitation on prosecution set forth in Section 890.11 of the Codified Ordinances of the Village of Grand Rapids, Ohio by signing the waiver of prosecution form provided by the Administrator. No appeal will be considered perfected without the taxpayer making either the aforementioned payment or waiver.

RULE III Hearings: Hearings in private shall be granted on all appeals unless a public hearing is requested by the taxpayer. At such hearing the appellant and the Tax Administrator in person or by duly authorized representative, shall be given an opportunity to present evidence relating to the issue or issues raised in the notice of appeal. Such evidence may be tendered orally, under oath, or by affidavit or agreed statement.

RULE IV Notice of Hearing: Notice of hearings shall be given to appellant and the Tax Administrator or their duly authorized representative, if any, at least ten days in advance.

RULE V Continuance: Continuances may be granted by the Board on its own motion, or in its discretion, at the request of either party upon application in writing, reasonably made and for good cause shown.

RULE VI Briefs: In the event the parties desire to file briefs, appellant’s brief shall be filed in triplicate, within fifteen days after the matter is heard, and the Tax Administrator shall file his brief in triplicate within ten days thereafter. A reply brief may be filed within five days thereafter. Copies of such briefs shall be furnished to the opposing party or his duly authorized representative.

RULE VII Dismissal: Failure of either party to an appeal to comply with these rules or to attend any hearing of an appeal may be considered by the Board of Review as an abandonment of the cause, and the Board in its discretion, may dismiss the same for want of prosecution.

RULE VIII Quorum: All business of the Board of Review shall be conducted by majority of its members who shall constitute a quorum.

RULE IX Record: The name of the appellant, and the filing and hearing dates, shall be made public information. A record of all proceedings by the Board shall be made and preserved, and shall be open to inspection only by an appellant, the Tax Administrator, or their duly authorized representative.

 

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Last modified: February 22, 2016