What must Board of Review members be?

Board of Review members must be electors of the township in which they serve. This requirement ensures that members have a vested interest in their community and are affected by local property taxation policies. Being an elector means that they are registered voters, providing them with a voice in local governmental matters, including property assessments and tax issues. This connection to the community enables Board of Review members to make informed decisions that reflect the interests of local taxpayers.

In contrast, while it might seem beneficial for members to be property owners, voters, or tax professionals, these criteria are not mandatory, thus differentiating the essential qualifications of Board of Review members. The emphasis on being electors highlights the importance of accountability and representation in local governance.