§ 2-158. Board of review.

(a)

Composition. The board of review shall consist of the village president, members of the village board and village clerk-treasurer.

(b)

Duties. The duties and functions of the board of review shall be as prescribed in Wis. Stats. §§ 70.46 and 70.47.

(c)

Compensation. Compensation for the members of the board of review shall be as established by the village board from time to time.

(d)

Meetings. In accordance with Wis. Stats. § 70.47(3)b, the village board designates the hours of the annual board of review meeting to be 6:00 p.m. to 8:00 p.m. 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)

Alternative forms of sworn testimony at meetings. In accordance with Wis. Stats. § 70.47(8), the village board will consider requests from a property owner or property owner's representative to appear before the board under oath by telephone or to submit written statements under oath to the board of review (BOR).

(1)

Procedure: In order for a property owner or property owner's representative to submit a request to testify by phone or submit a sworn written statement, he or she must first comply with the following procedures: (a) The legal requirement to provide notice of intent to appear at BOR must be satisfied; (b) an objection form for real property assessment (PA-115A) must be completed and submitted to the BOR as required by law; (c) After the two requirements outlined have been met, a request to testify by telephone or submit a sworn written statement at BOR (Form PA-814) may be submitted to the Village of Minong Clerk. Such requests must be submitted in time to be considered by the board at the first meeting of the BOR.

(2)

Criteria to be considered: The board may consider any or all of the following factors when deciding whether to grant or deny the request; (a) the requester's stated reason(s) for the request as indicated on the PA-814; (b) Fairness to the parties; (c) Ability of the requester to procure in person oral testimony and any due diligence exhibited by the requester in procuring such testimony; (d) Ability to cross examine the person providing the testimony; (e) The BOR's technical capacity to honor the request; (f) Any other factors that the board deems pertinent to deciding the request.

(Code 1990, § 2-4-1; Ord. of 5-18-2015(1))

State law reference

Boards of review, members, organization, Wis. Stats. § 70.46; board of review proceedings, Wis. Stats. § 70.47.