§ 2-4-1 BOARD OF REVIEW.
   (a)   Composition. The Board of Review for the village shall be composed of the Village President, Village Clerk, and three village Trustees. The three Trustees shall be appointed by the Village President subject to confirmation by the Village Board. The Village Clerk shall also serve as Clerk of the Board of Review. The Assessor shall attend all meetings of the Board of Review, but shall not vote.
   (b)   Appointment of alternate members. Pursuant to Wis. Stats. §§ 70.47(6m)(c) and 70.46(1), the Village Board hereby provides for the appointment of alternates to serve on the Village Board of Review in the event a standing Board member of the Board of Review is removed or unable to serve for any reason. The alternate members of the Board of Review, who must be electors of the village, shall be appointed in order of succession by resolution of the Village Board, and shall be confirmed annually.
   (c)   Compensation. The members of the Board of Review shall receive compensation as determined by resolution of the Village Board.
   (d)   Duties. The duties and functions of the Board of Review shall be as prescribed in Wis. Stats. §§ 70.46 and 70.47.
   (e)   Meetings.
      (1)   In accordance with Wis. Stats. § 70.47(3)(b), the Village Board do hereby exercise their right to designate hours for the annual Board of Review proceedings other than those set forth in Wis. Stats. § 70.47(3)(a), and do hereby designate the hours of the annual Board of Review meeting to be 1:00 p.m. to 3:00 p.m., or such other time as the Village Board shall specify by resolution.
      (2)   The Board may adjourn from day to day or from time to time, until such time as its business is completed, providing that adequate notice of each adjournment is so given.
   (f)   Objections to valuations to be written. No person shall be permitted to appear and make objection before the Board of Review of the village to the amount of valuation of any property unless objection thereto shall first have been made in writing and filed with the Clerk of the Board of Review.
   (g)   Confidentiality of information about income and expenses. Whenever the Assessor, in the performance of the Assessor’s duties, requests or obtains income and expense information that is provided to the Assessor under Wis. Stats. § 70.47(7)(af), such information shall be held by the Assessor on a confidential basis, except, that the information may be revealed to and used by persons in the discharge of duties imposed by law; in the discharge of duties imposed by office (including, but not limited to, use by the Assessor in performance of official duties of the Assessor’s office and use by the Board of Review in performance of its official duties); or pursuant to order of a court of competent jurisdiction. Income and expense information provided to the Assessor under Wis. Stats. § 70.47(7)(af), unless a court determines that it is inaccurate, is, in accordance with Wis. Stats. § 70.47(7)(af), not subject to inspection and copying as a public record under Wis. Stats. § 19.35(1).
   (h)   Severability. The several sections of this section are declared to be severable. If any subsection or portion thereof shall be declared by a court of competent jurisdiction to be invalid, unlawful, or unenforceable, such decision shall apply only to the specific section or portion thereof directly specified in the decision, and shall not affect the validity of any other provisions, subsections, or portions of the section. The remainder of the section shall remain in full force and effect. Any other ordinances whose terms conflict with the provisions of this section are hereby repealed as to those terms that conflict.
(Ord. passed 5-15-2017)