(a) A Board of Review, consisting of three (3) persons, the Village Legal Counsel, one to be appointed by the Mayor, and one to be appointed by Council is hereby created. The members of the Board of Review shall serve without pay.
(Ord. 45-95. Passed 12-19-95.)
(Ord. 45-95. Passed 12-19-95.)
(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.
(Ord. 10-95. Passed 6-6-95.)
(c) All rules and regulations and amendments or changes thereto which are recommended by the Designated Collecting Agent under the authority conferred by this chapter, must be approved by the Board of Review and Council as provided by this chapter before the same shall be effective. The Board shall hear and pass on appeals from any ruling or decision of the Designated Collecting Agent or the Village Tax Coordinator.
(Ord. 45-95. Passed 12-19-95.)
(d) All hearings of the Board shall be conducted privately and the provisions of Section 181.09 hereof with reference to the confidential Character of Information required to be disclosed by the chapter shall apply to such matters as may be heard before the Board of Review on appeal.
(Ord. 10-95. Passed 6-6-95.)
(e) Any person dissatisfied with any ruling or decision of the Designated Collecting Agent or Village Tax Coordinator which is made under the authority conferred by this chapter may appeal therefrom to the Board of Review within thirty days from the announcement of such ruling or decision by the Designated Collecting Agent, and the Board of Review shall, on hearing, have jurisdiction to affirm, reverse or modify any such ruling or decision, or any part thereof.
(Ord. 45-95. Passed 12-19-95.)
(f) 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. (Ord. 10-95. Passed 6-6-95.)
(g) The member of the Board of Review, other than the Village Legal Counsel, shall, after the initial appointment, serve terms of two years; the member initially appointed by the Mayor shall serve until January 1, 1997, the member initially appointed by the Village Council shall serve until January 1, 1999. (Ord. 45-95. Passed 12-19-95.)