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.