[Adopted 5-2-2000]
A.
Adoption
of statute. 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 purpose 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.
B.
Exceptions.
An officer may make disclosure of such information under the following
circumstances:
(1)
The
Assessor has access to such information in the performance of his/her
duties.
(2)
The
Board of Review may review such information when needed, in its opinion,
to decide upon a contested assessment.
(3)
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.
(4)
The
officer is complying with a court order.
(5)
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 § 74.37, Wis. Stats.,
in which case the base records are open and public.