(a) A Board of Review, consisting of the Village Clerk or an employee of the Village or other person designated by him or her, the Solicitor or an Assistant Solicitor designated by him or her, and a member of Council to be elected by that body, is hereby created. Any member is eligible for reappointment to the Board of Review. No compensation shall be paid to the members.
(b) A majority of the members of the Board shall constitute a quorum. The Board shall select, each year, for a one-year term, one of its members to serve as Chairperson and one to serve as Secretary. The Board shall adopt its own procedural rules and shall keep a record of its transactions. The Board shall follow Robert's Rules of Order, except as its own adopted procedures differ.
(c) All hearings by the Board shall be conducted privately unless a public hearing is requested by the taxpayer, and the provisions of Section 882.09 hereof with reference to the confidential character of information required to be disclosed by this chapter shall apply to such matters as may be heard before the Board on appeal.
(d) Any person dissatisfied with any ruling or decision of the Tax Administrator which is made under the authority conferred by this chapter and the rules and regulations and who has filed the required returns or other documents pertaining to the contested issue may appeal therefrom to the Board within 30 days from the announcement of such ruling or decision by the Tax Administrator. The appeal shall be in writing and shall state why the decision should be deemed incorrect or unlawful. The Board shall, on hearing, have jurisdiction to affirm, reverse or modify any such ruling or decision, or any part thereof. The Board must schedule a hearing within 45 calendar days of receiving the appeal. The Board must issue a written decision within 90 days after the final hearing and send a notice of its decision by ordinary mail to the taxpayer within 15 days after issuing the decision.
(e) Any person dissatisfied with any ruling or decision of the Board of Review may appeal therefrom to a court of competent jurisdiction within 30 days from the announcement of such ruling or decision. For matters relating to tax years beginning on or after January 1, 2004, any ruling or decision of the Board of Appeal may be appealed to a court of competent jurisdiction or to the State Board of Tax Appeals.
(f) All rules and regulations and amendments or changes thereto, which are adopted by the Tax Administrator under the authority conferred by this chapter, must be approved by the Board of Review before the same become effective. After approval, such rules, regulations, amendments, and changes shall be filed with the Clerk of Council and shall be open to public inspection.
(Ord. 2010-51. Passed 5-12-10.)