Taxation FAQ 3
May an appointed non-resident municipal clerk serve on the board of review?
Yes. Cities and villages have two options for establishing a board of review. First, Wis. Stat. sec. 70.46(1) states that city and village boards of review shall consist of the city clerk and mayor or village clerk and village president and such other officers as the municipal governing body by ordinance determines. Second, in lieu of this statutory board of review, a city or village may enact an ordinance providing that the board of review shall consist of "any number of city or village residents and may include public officers and public employees." Wis. Stat. Sec. 70.46(1).
Under the first option, the clerk is explicitly named a member of the board of review. An appointed non-resident clerk may serve on such a board of review since the statutes do not indicate that members must be residents of the municipality. Residency, however, is a qualification for serving on the citizens or optional board of review also authorized in sec. 70.46(1). Thus, if a municipality has established a citizens board of review, rather than the official or statutory board of review, a non-resident clerk would not be eligible for serving on the board, since it must consist of city or village residents. While the statute does state that a citizens board of review may include public officers and public employees, it appears such public officers or employees must also be residents of the city or village.