The TIRC is an advisory body that reviews a company's performance of contractual items that are offered in exchange for a reduction of real property taxes. Their responsibility is to make a recommendation to City Council on whether to accept the company's performance as being in compliance with their agreement, and whether to continue, amend, terminate or allow each agreement to expire. City Council has the final decision on the status of each individual contract.
TIRC consists of appointees by Cuyahoga County, the school board, and three members from the City. The City members are the Finance Director, and two members of the public appointed by the Mayor.