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
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.