(a) Composition. A Board of Review, consisting of two persons appointed by Village Council and one person appointed by the Mayor, is hereby created.
(1) Board members appointed by Council shall not be employees, elected officials, or contractors with the Village, nor shall they have served in any such capacities in the five (5) years immediately preceding the date of their appointments.
(2) A Board member appointed by the Mayor may be an employee of the Village, but may not be the Village Treasurer, Assistant Treasurer, Tax Administrator, an employee directly involved in Village tax matters, or any direct subordinate thereof.
(Ord. 2019-22. Passed 11-13-19.)
(b) Term of Service.
(1) Board members appointed by Village Council shall serve for a term of two (2) years, shall be appointed at the annual organizational meeting of Council and may serve an unlimited number of terms.
(2) The member appointed by the Mayor shall serve at the pleasure of the Mayor.
(c) Removal.
(1) Members of the Board of Tax Review appointed by the Village Council may be removed by the Council by a majority vote of the Council for malfeasance, misfeasance, or nonfeasance in office. To remove such a member, Village Council must give the member a copy of the charges against the member and afford the member an opportunity to be publicly heard in person or by counsel in the member's own defense upon not less than ten (10) days' notice. The decision by the legislative authority on the charges is final and not appealable.
(2) A member of the board who, for any reason, ceases to meet the qualifications for the position prescribed by this section shall resign immediately by operation of law.
(d) Vacancies.
(1) A vacancy in an unexpired term and shall be filled in the same manner as the original appointment within sixty days of when the vacancy was created. Any member appointed to fill a vacancy occurring prior to the expiration of the term for which the member's predecessor was appointed shall hold office for the remainder of such term. No vacancy on the Board shall impair the power and authority of the remaining members to exercise all the powers of the Board.
(e) Members Temporarily Unable to Serve.
(1) If a member is temporarily unable to serve on the Board due to a conflict of interest, illness, absence, or similar reason, the legislative authority or top administrative official that appointed the member shall appoint another individual to temporarily serve on the Board in the member's place. The appointment of such an individual shall be subject to the same requirements and limitations as are applicable to the appointment of the member temporarily unable to serve.
(f) Procedural Rules.
(1) A majority of the members of the Board shall constitute a quorum.
(2) The Board shall adopt its own procedural rules and keep a record of its transactions. Any hearing by the Board may be conducted privately and the provisions of Section 775.42, 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.
(Ord. 2015-3. Passed 3-4-15.)