(a) A Board of Review, consisting of the Solicitor, the Village Clerk-Treasurer and a resident of the municipality to be appointed by the Mayor, is hereby established.
(b) 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 transactions. All hearings by the Board shall be conducted privately unless the taxpayer requests a public hearing. The provisions of § 882.15, 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.
(c) Any person dissatisfied with any ruling or decision of the Tax Commissioner which is made under the authority conferred by this chapter may appeal therefrom to the Board of Review within 30 days from the announcement of such ruling or decision by the Tax Commissioner. The Board shall, on hearing, have the authority to affirm, reverse or modify any such ruling or decision, or any part thereof.
(Ord. 1455, passed 5-17-1967; Am. Ord. 82-3, passed 1-4-1982)