Chapter 2.25
BOARD OF REVIEW
Sections:
2.25.010 Board of review.
(a) Composition. The board of review shall consist of the village president and four trustees of the village board, who shall be annually appointed at the board’s organizational meeting. Up to two alternate members shall also be so appointed and confirmed. The village clerk-treasurer shall serve as clerk of the board of review but shall not be a voting member unless called upon to serve as an alternate member of the board of review. Alternate member(s) shall act with full power only when a member of the board is removed or recuses himself or herself pursuant to Section 70.47, Wis. Stats., or when a member is absent. The assessor shall attend all meetings of the board of review but shall not vote. The president of the village board shall make the appointments, subject to the confirmation of the board of trustees, at said organizational meeting.
(b) Duties.
(1) Duties. The duties and functions of the board of review shall be as prescribed in Sections 70.46 and 70.47, Wis. Stats.
(2) Compensation. The members of the board of review shall receive compensation as determined by resolution of the village board.
(c) Meetings. In accordance with Section 70.47(3)(b), Wis. Stats., the village board does hereby exercise its right to designate hours for the annual board of review proceedings other than those set forth in Section 70.47(3)(a), Wis. Stats., and shall designate the hours of the annual board of review. The board may adjourn from day to day or from time to time, until such time as its business is completed; provided, that adequate notice of each adjournment is so given.
(d) Confidentiality of Income and Expense Information. Whenever the assessor, in the performance of his or her duties, requests and obtains income and expense information pursuant to Section 70.47(7)(af), Wis. Stats., or any successor statute thereto, then such income and expense information that is provided to the assessor shall be held by the assessor on a confidential basis and not a public record open to inspection or copying under Section 19.35(1), Wis. Stats.
(1) Exceptions.
a. The assessor has access to such information in the performance of his/her duties.
b. The board of review may review such information when needed, in its opinion, to decide upon a contested assessment.
c. Another person or body has the right to review such information due to the intimate relationship to the duties of an office or as set by law.
d. The officer is complying with a court order.
e. The person providing the income and expense information has contested the assessment level at either the board of review or by filing a claim for excessive assessment under Section 74.37, Wis. Stats., in which case the base records are open and public. [Ord. dated 5/5/20 #1 § 1. Prior code § 2-4-1].