A. Composition.
A Board of Review, consisting of a chairman and two other individuals to be appointed by the mayor of the village is hereby created. 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. Any hearing by the Board may be conducted privately and the provisions of § 40.09 with reference to the confidential character of information required to be disclosed by the ordinance shall apply to such matters as may be heard before the Board on appeal.
B. Duties.
All rules and regulations and amendments or changes thereto, which are adopted by the Commissioner under the authority conferred by the ordinance, 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 Commissioner and, at the request of the taxpayer or Commissioner, is empowered to substitute alternate methods of allocation.
C. Appeals.
1. An appeal from a ruling of the Commissioner by a taxpayer or employer is effected by filing a notice of appeal with the Board within 30 days after the announcement of the Commissioner's ruling or decision from which the appeal is taken. A copy of such notice of appeal must be filed with the Commissioner.
2. The Board, by a majority vote, may affirm, modify, or reverse in whole or in part any such ruling or decision of the Commissioner.
3. Hearings before the Board shall be private unless the taxpayer requests a public hearing.