The Board hears and rules on appeals by any person dissatisfied with any ruling or decision of the tax administrator.
Any hearing by the board shall be conducted privately, not subject to the provisions of Section 121.22 of the Ohio Revised Code, and the provisions of Section 15.01.09. Records of the Board of Appeal are not public records available for inspection under Section 149.43 of the Ohio Revised Code.
The board consists of three regular members and one alternate. Two of the regular members are appointed by City Council, each for a two-year term. The Mayor appoints one regular member and an alternate, each for a three-year term.