[Adopted 10-4-1993 (Sec. 2-4-1 of the 1993 Code of Ordinances), as amended through 2-17-2015]
The Board of Review of the Village of Spencer shall be comprised of the President and two members of the Board of Trustees of said Village to be selected by the President and approved by a majority vote of the Village Board prior to their serving on such Board of Review. Such appointment shall be on an annual basis at the organizational meeting. An alternate may be selected by the Village President and will be compensated if necessary. The Assessor and Village Administrator-Clerk/Treasurer shall attend all meetings of the Board of Review; the Village Administrator-Clerk/Treasurer shall have a vote on the Board of Review.
The members of the Board of Review shall receive compensation as determined by resolution of the Village Board, except the Village Administrator-Clerk/Treasurer.
The duties and functions of the Board of Review shall be as prescribed in §§ 70.46 and 70.47, Wis. Stats.
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). The Board of Review shall meet annually at any time during the thirty-day period beginning on the second Monday in May. At its first meeting, the Board of Review shall be in session at least two hours for taxpayers to appear and examine the assessment roll and other assessment data. 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.
At the meeting of the Board of Review, as herein established, the first order of business shall be the appointment by the President of one of said trustee members to act as Secretary of the Board.
No person shall be permitted to appear and make objection before the Board of Review of the Village of Spencer 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.