Only “nonoffice-holding residents” can be a member of the Sherman County Board of Property Tax Appeals (BOPTA). By definition, a “nonoffice-holding resident” cannot be: a member of the county governing body, a member of the governing body of any taxing district within the county, an elected official within the county, a person employed in or hired by the county or any taxing district within the county, a former county assessor, or any appointee acting in the place of the assessor that held the office or was appointed during the tax year subject to appeal to BOPTA, or a person previously employed in or hired by the office of the assessor during the tax year subject to appeal to BOPTA.