The Local Board of Tax Review schedules a hearing to be held within 60 days after receiving an appeal of an assessment from a taxpayer unless the taxpayer requests additional time to prepare or waives a hearing. If the taxpayer does not waive the hearing, the taxpayer may appear before the board and/or may be represented by an attorney, certified public accountant, or other representative.
The board may allow a hearing to be continued as jointly agreed to by the parties. In such a case, the hearing must be completed within 120 days after the first day of the hearing unless the parties agree otherwise.
The term of office for seats on the Income Tax Board of Review are two years.