PTABOA is composed of individuals who are at least 18 years of age and knowledgeable in the valuation of property. The fiscal body of the county shall appoint two individuals to the board. At least one of the members appointed by the county fiscal body must be a certified level two or level three assessor-appraiser. The Allen County Board of Commissioners shall appoint three freehold members so that not more than three of the five members may be of the same political party and so that at least three of the five members are residents of the county. At least one of the members appointed by the Allen County Board of Commissioners must be a certified level two or level three assessor-appraiser. The Board of Commissioners may waive the requirement in this subsection that one of the freehold members appointed by the Board of Commissioners must be a certified level two or level three assessor-appraiser.
The members of the board shall elect a president. The employees of the county assessor shall provide administrative support to PTABOA. The county assessor is a nonvoting member of the board and shall serve as its secretary. The secretary shall keep full and accurate minutes of the proceedings of the board. A majority of the board that includes at least one certified level two or level three assessor-appraiser constitutes a quorum for the transaction of business. Any question properly before the board may be decided by the agreement of a majority of the whole board. Appointments shall be made on an annual basis and will run from January 1 to December 31.