A.
Composition. The Board of Review of the Village of Howards Grove shall be composed of the Village President, Clerk-Treasurer, and the three Trustees most recently elected to a full term. If any Trustee is unable to serve in that capacity, as determined by the Village Board, the Village President may appoint a substitute and such substitute shall serve for the remainder of the year. Alternate members may be appointed if the Village Board determines a need. The Assessor shall attend all meetings of the Board of Review, but shall not vote.
B.
Compensation. The members of the Board of Review shall receive compensation as determined by resolution of the Village Board.
C.
Duties. The duties and functions of the Board of Review shall be as prescribed in §§ 70.46 and 70.47, Wis. Stats.
D.
Meetings. In accordance with § 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 § 70.47(3)(a), Wis. Stats., and does hereby designate the hours of the annual Board of Review meeting to be 6:00 p.m. to 8:00 p.m. 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.
E.
Objections to valuations to be written. No person shall be permitted to appear and make objection before the Board of Review of the Village of Howards Grove to the amount of valuation of any property unless a notice of intention to file an objection thereto shall first have been made in writing and filed with the Clerk of the Board of Review at least 48 hours before the first scheduled meeting of the Board of Review unless waived for good cause during the Board's first two hours of the scheduled first meeting.
F.
Confidentiality of income and expense information. 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 confidential 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), 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.