A.
Composition. The Board of Review of the Village of New Glarus shall be composed of the Village President and all Village Trustees. 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 for the Board of Review. The Assessor shall attend all meetings of the Board of Review but shall not vote.
[Amended 10-21-2003 by Ord. No. 03-08]
B.
Compensation. The members of the Board of Review shall receive compensation as determined by the Village Board and fixed by ordinance.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II)]
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 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, 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 New Glarus 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.
F.
Confidentiality of income and expenses provided to Assessor for assessment purposes.
[Added 8-15-2000 by Ord. No. 00-01]
(1)
This Subsection F adopts by reference § 70.47(7)(af), Wis. Stats. Income and expense information provided by a property owner to an assessor for the purpose of establishing the valuation for assessment purposes by the income method of valuation shall be confidential and not a public record open to inspection or copying under § 19.35(1), Wis. Stats.
(2)
Exceptions. An officer may make disclosure of such information under the following circumstances:
(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.