The Income Tax Board of Review hears appeals of the opinion of the City's tax administrator (the Fiscal Manager). Previously called the Board of Tax Appeals, the title was changed effective January 1, 2016, based on the Ohio Revised Code.

Governing Law: The Income Tax Board of Review was created by Ohio Revised Code Section 718.11.

Appointment:

  • One member appointed by the top administrative official of the municipal corporation (Director of Public Service and Safety); serving a two-year term
  • Two members appointed by City Council (upon recommendation of the President of Council); serving two-year terms

Residency: N/A

Meeting Schedule: If an appeal is filed, the board meeting is scheduled in accordance with the City's Codified Ordinances.

Board Interest Form: Available here.

Members


Name:   Appointed By: Initial Appointment: Current Term Expires:
Richard L. Cultice  City Council April 1, 2024 December 31, 2027
Thomas M. Kendall City Council  April 1, 2024 December 31, 2027
Paul Davis Service & Safety Director March 16, 2026 December 31, 2026