(A) A Board of Review, consisting of three members, residents of the village to be appointed by the Mayor with approval of Village Council is hereby created by this subchapter. No member shall be appointed to the Board of Review who holds other public office or appointment. 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) Any hearing of the Board may be conducted privately and shall be conducted privately upon request of the taxpayer being heard. The provisions of § 39.45 with reference to the confidential character of information required to be disclosed by the ordinance shall apply to matters as may be heard privately before the Board of Review on appeal or otherwise.
(D) Any person dissatisfied with any ruling or decision of the Village Clerk which is made under the authority conferred by the ordinance and the rules and regulations related thereto may appeal therefrom to the Board of Review within 30 days from the announcement of the ruling or decision by the Village Clerk, and the Board of Review shall, on hearing, have jurisdiction to affirm, reverse or modify any such ruling or decision, or any part thereof.
(E) Any person dissatisfied with any ruling or decision of the Board of Review may appeal therefrom to a court of competent jurisdiction within 30 days from the announcement of the ruling or decision.
(F) The Board of Review, as created, shall serve during the life of this subchapter.
(Ord. 1976-54, passed 12-13-1976)