Residents of Grass Valley who are at least 18 years old and don’t get a city paycheck have the basic requirements to serve on a tax revenue soon-to-be-formed oversight committee. At a Tuesday night meeting, the members of the Grass Valley City Council outlined the process that will lead to a five-person advisory group charged with reviewing and advising the city’s expenditure of $2.4 million brought in annually from Measure N, a voter-approved half-cent local sales tax measure. “We sometimes have a hard time filling these seats,” said Councilman Jason Fouyer about city committees. “Maybe this committee will be more …