Explanation
BACKGROUND: On November 2, 2015, Columbus City Council passed Ordinance 2658-2015 to enact Chapter 362 of the Columbus City Codes to reform the City’s municipal income tax code and apply the new municipal income tax code starting on January 1, 2016. This reformation of the City’s municipal income tax code was necessitated by Amended Substitute House Bill 5, passed by the 130th General Assembly of the State of Ohio, which revised Chapter 718 of the Ohio Revised Code governing municipal income taxation and expressly required municipalities to bring their municipal income tax codes into conformity with Chapter 718.
Pursuant to Ordinance 2658-2015, the City adopted Section 362.18, which pertains to the constitution and administration of a local Board of Tax Review, an administrative adjudicatory body designed to hear and decide appeals of assessments issued by the Columbus Tax Administrator. Division (F) of 362.18 contains certain terms governing the Board’s access to information and documentation pertinent to the appeals that it hears. These terms require the Board to relinquish all documentation to the Division of Income Tax immediately upon the conclusion of a hearing. These terms are not required under the Ohio Revised Code and they significantly impair the ability of the Board to make reasoned decisions following the hearing. Both City Code and state law allow the Board to decide any appeal pending before it up to ninety (90) days following a hearing. In order to allow Board members to make reasoned decisions, it is necessary that the code be changed in order to allow the Board members secure access to certain documentation pertinent to the appeals pending before it.
FISCAL IMPACT: No funding is required for this legislation.
Title
To amend Division (F) of Section 362.18 of the Columbus City Codes to bring it into conformity with Ohio law, and to declare an emergency.
Body
WHEREAS, on November 2, 2015, the Columbus City Council pas...
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