[HISTORY: Adopted by the Village Board of the Village of Kronenwetter as indicated in article histories. Amendments noted where applicable.]
Board of Review — See § 14-18.
[Adopted 3-11-2002 (Ch. 10, Art. I, of the 2004 Code)]
This section adopts by reference Wis. Stats. § 70.47(7)(af). 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 Wis. Stats. § 19.35(1).
An officer may make disclosure of such information under the following circumstances:
The Assessor has access to such information in the performance of his or her duties.
The Board of Review may review such information when needed, in its opinion, to decide upon a contested assessment.
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.
The officer is complying with a court order.
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 Wis. Stats. § 74.37, in which case the base records are open and public.