Income Tax Board of RevieW

Composition:
The Board of Review shall consist of three (3) individuals each to be appointed by the Mayor. The members of such Board shall serve for a three (3) year term such that one member’s term shall expire each year. Any member is eligible for reappointment to the Board of Review. All members of the Board of Review shall be resident citizens of the City of Tallmadge. No compensation shall be paid to the members unless otherwise authorized by Council. The Board shall elect a Chair, Vice-Chair, and Secretary from its membership.

Powers & Duties:
The Board shall convene after any person who is dissatisfied with any ruling or decision of the Tax Administrator has filed the required documentation to make a written contested appeal to the Board of Review. The Board shall, on hearing, have the jurisdiction to affirm, reverse, or modify any such ruling or decision of the Tax Administrator.  

The Board shall issue a final decision on the appeal within ninety (90) days after the Board’s final hearing and send a copy of its final decision to all the parties.