A Board of Review, consisting of the Mayor, Village Administrator, Fiscal Officer, and two residents of the Village, appointed by the Mayor, subject to approval of Council, is hereby created. The latter two shall not be of the same political party, and shall be appointed for a term of five years, the beginning date of such term to be March 1, 1997. Any person dissatisfied with any ruling or decision of the Administrator, which is made under the authority conferred by this chapter, may appeal therefrom to the Board of Review within thirty (30) days from the announcement of such ruling or decision by the Administrator, and the Board of Review shall, on hearing, have jurisdiction to affirm, reverse, or modify any ruling or decision of any part thereof.
A majority of the members of the Board of Review shall constitute a quorum. The Board of Review shall adopt its own procedural rules and shall keep a record of its proceedings. All hearings of the Board shall be conducted privately unless the taxpayer involved requests a public hearing. The provisions of Section 181.09 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 of Review on appeal.
(Ord. 1445-97. Passed 11-19-97.)