The Board consists of three members. Two members are appointed by Council and one member is appointed by the City Manager. The term for members of the Local Board of Tax Review is two years. There is no limit on the number of terms that a member may serve.
The Local Board of Tax Review hears appeals as provided in Ohio Revised Code Chapter 718 and Chapter 884 of the Vandalia Code. The board may affirm, reverse, or modify the Tax Administrator's assessment or any part of an appealable assessment. The board is to issue a final determination on the appeal within ninety days after the board's final hearing on the appeal.