This article adopts by reference § 70.47(7)(af), Wis.
Stats. 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 § 19.35(1),
Wis. Stats. This article repeals and replaces any previously adopted
Town ordinance as to those matters that are provided for in this article.
Whenever the Town Assessor, in the performance of the Assessor's
duties, requests and obtains income and expense information pursuant
to § 70.47(7)(af), Wis. Stats., or any successor statute
thereto, then such income and expense information that is provided
to the Assessor shall be held by the Assessor on a confidential basis,
except that the Assessor may make disclosure of such information under
the following circumstances:
A. The Assessor has access to such information in the performance of
his/her duties;
B. The Board of Review may review such information when needed, in its
opinion, to decide upon a contested assessment;
C. 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;
D. The Assessor is complying with a court order; or
E. 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, in which case the base records are
open and public.