[Amended 9-13-1993 by Ord. No. 27A-93; 8-9-1999 by Ord. No. 36-99; 4-10-2000 by Ord. No. 14-00]
A.
Composition. The Board of Review shall consist of the Village President, the Clerk and the Trustees of the Village Board, who shall be annually appointed at the Board's organizational meeting. The President of the Village Board shall make the appointments, subject to the confirmation of the Board of Trustees, at said organizational meeting.
[Amended 3-8-2010 by Ord. No. 2-10]
B.
Duties and procedures; compensation.
C.
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 7:00 p.m. to 9:00 p.m. 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.
D.
Confidentiality. Section 70.47(7)(af), Wis. Stats., is hereby adopted by reference. Income and expense information provided by a property owner to an 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., except that 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.
(5)
The person providing the income and expense information has contested the assessment level at either the Board of Review or by filing a claim for excessive assessment under § 74.37, Wis. Stats., in which case the base records are open and public.