Income Tax Board of Review

Kent Codified Ordinance

The Board of Tax Review shall consist of three (3) members. Two (2) members shall be appointed by the legislative authority of the City of Kent, Ohio, but such appointees may not be employees, elected officials, or contractors with the City of Kent, Ohio at any time during their term or in the five (5) years immediately preceding the date of appointment. One member shall be appointed by the City Manager of the City of Kent, Ohio. This member may be an employee of the City of Kent, Ohio, 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.

      (2)    The term for members of the Board of Tax Review of the City of Kent, Ohio shall be two (2) years. There is no limit on the number of terms that a member may serve if the member is reappointed by the legislative authority. The board member appointed by the City Manager of the City of Kent, Ohio shall serve at the discretion of the administrative official.