A.
Organization. The Board of Review shall consist of the Village President, the Village Clerk and two members and one or more alternate members who are citizens of the Village and may be, but are not required to be, elected or appointed officials or public employees, with the exception of the Village Assessor, and are appointed by the Village President in odd-numbered years, for terms of two years, commencing on May 1. If more than one alternate is appointed, the President shall designate one of the existing or newly appointed alternates as first alternate, one as second alternate, and so forth to establish the priority of all alternate members. The Assessor shall attend all meetings of the Board of Review but shall not vote.
[Amended 12-16-2019 by Ord. No. 2019-18]
B.
Compensation. Members of the Board of Review shall not receive compensation for serving on the Board of Review. Village officials shall not receive compensation beyond that which they receive for serving as Village officials.[1]
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 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.
E.
Clerk. The Village Clerk shall act as Clerk of the Board of Review and shall keep an accurate record of all its proceedings.
[Amended 12-16-2019 by Ord. No. 2019-18]
F.
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 East Troy 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.
G.
Confidentiality of income and expenses. This subsection adopts by reference § 70.47(7)(af), Wis. Stats. Income and expense information provided by a property owner to the Assessor for the purposes 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. An officer may make disclosure of such information under the following circumstances:
(1)
The Assessor has access to such information in the performance of his/her duties.
(2)
The Board of Review may review such information when needed, in its opinion, to decide upon a contested assessment.
(3)
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.
(4)
The officer is complying with a court order.