[Adopted 2-17-1998 by Ord. No. 798B (Title 2, Ch. 1, of the 2009 Code of Ordinances)]
[Amended 12-18-2012 by Ord. No. 1103; 2-6-2024 by Ord. No. 1261]
The Board of Review shall consist of five members, none of whom shall occupy elected public office of the City nor be the City Manager, City Assessor, or City Attorney. Members of the Board shall be appointed by the Council President, subject to confirmation by the Council, for staggered terms of five years, commencing on April 1. All members shall be residents of the City of Lake Mills. The City Treasurer, or the City Treasurer’s designee, shall serve as the Clerk of the Board, but shall not be a voting member of the Board. Members of the Board, except members who are full-time employees or officers of the City, shall receive such compensation as shall by resolution be determined by the Council from time to time. Each member shall take and file the oath of office required by § 19.01, Wis. Stats., before entering into the duties of office.
[Amended 12-18-2012 by Ord. No. 1103; 4-16-2024 by Ord. No. 1263]
The Board shall meet annually in accordance with § 70.47(1), Wis. Stats. Meetings shall be held in the Council Chamber or in a public place designated by the Council. Meetings shall be noticed and posted by the City Clerk or the City Treasurer, as the Clerk's designee, at least 15 days before the first session of the Board. The City Clerk or the City Treasurer, as the Clerk's designee, shall publish a Class I notice of the meeting and shall post the notice in three public places and shall also post the notice on the door of the City municipal building. The notice shall include the requirements under §§ 70.47(7)(aa) and (ac) to (af), Wis. Stats. The Board shall conduct its proceedings according to § 70.47, Wis. Stats., and may adjourn from time to time until its business is completed. The City Clerk or the City Treasurer, as the Clerk's designee, shall keep a record of all proceedings of the Board.
The Board shall have the powers and duties as set forth in § 70.47, Wis. Stats., and any amendments thereto, which are incorporated herein by reference.
A. 
The Board shall carefully examine the roll or rolls and correct all apparent errors in description or computation, and shall add all omitted property as provided in § 70.47(10), Wis. Stats.
B. 
The Board shall not raise or lower the assessment of any property except after a hearing as provided in §§ 70.47(8) and (10), Wis. Stats.
C. 
Objections to valuations shall be handled in accordance with § 70.47(7), Wis. Stats., and corrections of assessment shall be in accordance with § 70.47(9), Wis. Stats.
D. 
All notices of decision shall be given in accordance with § 70.47(12), Wis. Stats., prior to the Board's final adjournment.
[Amended 7-2-2013 by Ord. No. 1112]
Pursuant to Wis. Stats. § 70.47(7)(af), or as that section is amended in the future, whenever the Assessor, in the performance of the Assessor's duties, requests or obtains income and expense information, then such income and expense information 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 discharging duties as imposed by law, whether those duties are imposed by office, including, but not limited to, use by the Assessor in performance of official duties of the Assessor's office, or when used by the Board of Review in performance of its official duties, or whether those duties are imposed by an 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 not subject to the right of inspection and copying under Wis. Stats. § 19.35(1).