The Revenue Division Appeals Board (the "Appeals Board") hears appeals and consists of the following members, whose membership on the Appeals Board is subject to Council confirmation:

1. A. Five members of the public appointed by the Mayor: 
   1. 1. One member appointed for a two-year term that expires every even year.
   2. 2. One member appointed for a two-year term that expires every odd year.           
   3. 3. Three members appointed to three-year terms whose terms will be staggered by one year allowing a new appointment each year.
   4. 4. The preceding appointment pattern provides a continuing level of experienced Appeals Board members. The Mayor may adjust the term of a new member when making an appointment to maintain this pattern.
2. B. A vacancy occurring prior to the expiration of a member's term will be filled for the remainder of the term the vacated member held or for a new term if the vacancy occurs near the end of a term.
3. C. Appointments to the Appeals Board must provide for an appropriate level of expertise in accounting methods and tax regulation. Candidates are subject to a criminal records check for appointments made on or after January 1, 2026.
4. D. No employee or agent of the City may be appointed to or serve on the Appeals Board.