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(a) Membership. Pursuant to Article IV, Section 11, of the Charter of Parma Heights, adopted by the electors on November 4, 1969, there is hereby established a Board of Tax Appeals which shall consist of three electors of the City not holding any other municipal office or appointment who shall be appointed by the Mayor with the concurrence of a majority of the members of Council. The members shall take office as of the date of their appointment and qualification. The term of one member shall expire on December 31, 1970; the term of one member shall expire on December 31, 1971; and the term of one member shall expire on December 31, 1972. Thereafter, each member appointed to the Board shall be appointed for a term of three years in the manner herein provided at the expiration of the term of each member. A vacancy occurring during the term of any member of the Board shall be filled for the unexpired term in the manner herein provided. At least one member of the Board shall be an attorney authorized to practice law in the State.
(b) Jurisdiction. It shall be the duty of the Board of Tax Appeals to hear and decide all appeals from any ordinance, rule, regulation or administrative decision relating to any tax imposed by the City in conformity with the purpose and intent thereof. The Board shall act by a majority vote and a majority of the members of the Board shall constitute a quorum. The Board shall adopt its own procedural rules and shall keep a record of its transactions. Any hearing by the Board may be conducted privately and the provisions of Section 193.63 with reference to the confidential character of information required to be disclosed by this chapter shall apply to such matters as they may be heard before the Board on appeal.
(Ord. 1971-8. Passed 1-25-71.)