The legislative authority of the City shall maintain a Local Board of Tax Review to hear appeals as provided in Ohio R.C. 718.11. The Board shall consist of three members. Two members shall be appointed by the legislative authority but such appointees may not be employees, elected officials or contractors with the City at any time during their term or in the five years immediately preceding the date of appointment. One member shall be appointed by the City Manager. This member may be an employee of the City but may not be the Director of Finance or equivalent officer, or the Tax Administrator or other similar official, or an employee directly involved in municipal tax matters or any direct subordinate thereof. The requirements for this Board are outlined in Article XV of the New Carlisle Income Tax Rules and Regulations.
(Ord. 15-54E. Passed 12-7-15.)