Taxpayer Rights and Responsibilities

City of Forest Park Taxpayer Bill of Rights

  1. Privacy – You have the right to privacy of information provided to the Tax Division
  2. Assistance – You have the right to advice and assistance from the Tax Division in complying with the tax ordinance.
  3. Explanation – You have the right to a clear and concise explanation of:
    1. Basis of assessment of additional taxes, interest and penalties, or the denial or reduction of any refund or credit claim
    2. Procedure for appeal of a determination of the Tax Division
    3. Tax ordinances and changes in tax ordinances so that you can comply with the law
  4. Appeal – You have the right to appeal a determination of the Tax Department to the Tax Board of Review within 60 days, such as an assessment of tax or penalty, denial or reduction of a refund.
  5. Representation – You have the right to representation by an attorney, accountant or any other person in any matter with the Tax Division.  You have a right to be informed about this right prior to any appeal hearing.
  6. Recordings – You have the right to make an audio recording of any meeting, conference or hearing with the Tax Division, or to be notified in advance if the Tax Division plans to record the proceedings and to receive a copy of any recordings.
  7. Consideration – You have the right to consideration of:
    1. Waiver of penalties if reasonable cause for waiver or reduction is given
    2. Installment payment of delinquent taxes, interest, and penalties
    3. Extension of time for filing returns or reports
  8. Guarantee – You have the right to guarantee that Tax Division employees are not paid, evaluated or promoted based on taxes assessed or collected, or a tax assessment or collection quota or goal imposed or suggested
  9. Recourse – You have the right to recourse as provided by the US Constitution, Ohio Constitution, and the Ohio Revised Code.
  10. Interest – You have the right to receive interest on an overpayment of tax payable at the same rate you would pay if you underpaid your tax if not refunded or credited within 90 days of the date filed, whichever is later.

Tax Division Responsibilities

  1. Perform audits, conduct conferences and hearings with you at reasonable times and places, and in a courteous manner.
  2. Authorize or require an investigation of you only if it relates to a tax matter.
  3. Make a written request for payment of delinquent taxes which are final, due and owing at least 30 days prior to placing the lien on your property.
  4. Publish clear and simple statements to explain tax procedures, remedies, your rights and obligations, and the rights and obligations of the Tax Division
  5. Advise you of procedures, remedies and your rights and obligations when original notice of tax due is issued, and whenever a refund or credit is denied or reduced.
  6. Furnish copies of the Tax Associates’ audit work papers.
  7. Resolve tax controversies on a fair and equitable basis at the administrative level whenever possible

Mission Statement
To provide courteous, accurate and efficient services for the benefit of the City of forest Park, Ohio, and its residents, and administer the tax laws of the City in a fair and impartial manner.