The Board of Review shall consist of the Village President,
and two trustees annually appointed by the President.
The duties and functions of the Board of Review shall be as
prescribed in §§ 70.46, 70.47 and 70.48, Wis. Stats.
Pursuant to 70.47(6m)(c) and 70.46(1), Wis. Stats., the remaining
two Trustees shall be appointed as 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 Board shall meet annually on the second Monday of May and
from day to day thereafter as may be necessary. A majority shall constitute
a quorum.
No person shall be permitted to appear and make objection before
the Board 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 prior to the adjournment of public hearing by the Board.
The Board shall carefully examine the assessment roll and correct
all apparent errors in description or computation. It shall add all
omitted property but shall not raise or lower the assessment of any
property except after hearing, as provided by the statutes.
Whenever the Assessor, in the performance of the Assessor's
duties, requests or obtains income and expense information pursuant
to § 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 confidentiality
basis, except, however, that the information may be revealed to and
used by persons: in the discharging 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. Income and expense information
provided to the Assessor under § 70.47(7)(af), Wis. Stats.,
unless a court determines that it is inaccurate, is, per § 70.47(7)(af),
not subject to the right of inspection and copying under § 19.35(1),
Wis. Stats.