(a) There is hereby created a Board of Review, consisting of the Village Solicitor, the Mayor and the Chairman of the Finance Committee. The members of the Board of Review shall serve without pay.
(b) 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 transactions.
(c) All hearings of the board shall be conducted privately and the provisions of Section 181.10 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.
(d) Any person dissatisfied with any ruling or decision of the Fiscal Officer which is made under the authority conferred by this chapter and the rules and regulations related thereto may appeal therefrom to the Board of Review within thirty (30) days from the announcement of such ruling or decision by the Fiscal Officer, provided the taxpayer making the appeal has filed with the Village the required return or other documents concerning the obligation at issue. The appeal shall be in writing and shall state why the decision should be deemed incorrect or unlawful. The Board of Review shall, on hearing, have jurisdiction to affirm, reverse or modify any such ruling or decision, or any part thereof. Such hearing shall be scheduled within forty-five (45) days from the date of appeal. The Board's ruling must be made within thirty (30) days from the date of the closing of the record, shall be in writing and filed with the Tax Administrator, and within fifteen (15) days of its decision shall send notice of its decision by ordinary mail to the taxpayer making the appeal.
(e) Any person dissatisfied with any ruling or decision of the Board of Review may appeal therefrom to a court of competent jurisdiction within thirty (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) The Board of Review, as created, shall serve during the life of this chapter.
(Ord. 2002-18. Passed 11-4-02; Ord. 2004-35. Passed 12-20-04.)