(A) Procedures. A Board of Review consisting of a chairman and two other individuals, who may be officials of the village, but not members of Council, each to be appointed by the Mayor with the approval of Council, is hereby created. The members of the Board of Review shall hold office during the term of the Council approving them, and until their successors have been appointed and approved. A majority of the members of the Board shall constitute a quorum. The Board shall adopt its own procedural rules and shall keep a record of its proceedings. Any hearing by the Board may be conducted privately, and the provisions of § 93.09 with reference to the confidential character of information required to be disclosed by the chapter shall apply to such matters as may be heard before the Board of Review.
(B) Powers of Board. All rules and regulations and amendments or changes thereto, which are adopted by the administrator under the authority conferred by this chapter, must be approved by the Board of Review before the same become effective. The Board shall hear and pass on appeals from any ruling or decision of the administrator, and at the request of the taxpayer or administrator, is empowered to substitute alternate methods of allocation. The Board, on hearing, has jurisdiction to affirm, reverse or modify any ruling or decision of the administrator or any part thereof.
(C) Time limitation for appeals. Any person dissatisfied with any ruling or decision of the administrator which is made under the authority conferred under this chapter may appeal therefrom to the Board of Review within 30 days from the announcement of such ruling or decision by the administrator, and the Board shall, on hearing, have jurisdiction to affirm, reverse, or modify any such ruling or decision, or any part thereof.
('69 Code, § 97.12) (Ord. C-320, passed 10-20-70)