Review the boards and committees set up to aid the city with tax and finance business.

  1. Assessment Equalization Board
  2. Capital Cost Surcharge Hardship Committee
  3. Income Tax Board of Review
  4. Sanitary Hardship Committee
  5. Tax Incentive Review Council

Assessment Equalization Board

The board shall hear objections to the amount or apportionment of estimated assessments by the city to the owner of any lot or parcel of land where the city deemed improvements were necessary.


Capital Cost Surcharge Hardship Committee

The Capital Cost Surcharge Hardship Committee shall hear requests for hardship deferment from the payment of lump sum capital cost surcharges as established by any provision of these codified ordinances. If the Hardship Committee finds that timely payment of a lump sum capital cost surcharge will cause a hardship upon the person responsible for payment, it may by majority vote provide for deferred payment of all or part of the amount of the capital cost surcharge upon pre-determined terms.


Income Tax Board of Review

The board shall hear objections to the amount or apportionment of estimated assessments by the city to the owner of any lot or parcel of land where the city deemed improvements were necessary.


Sanitary Hardship Committee

The Sanitary Hardship Committee shall hear requests for hardship deferments from the payment or partial payment of lump sum sanitary surcharges.


Tax Incentive Review Council

Certain areas of Summit County are designated Enterprise Zones, as allowed by state law and consented to by local communities. This allows incentive agreements to be negotiated between the county, local communities and businesses seeking to expand or relocate within the zone areas. The Summit County Department of Development administers this state program, acts as the central point of contact and assists businesses with expansion, relocation or start-up questions on how best to maximize their business investment.