The membership of the Board of Review shall be as described
in § 70.46(1), Wis. Stats.
Pursuant to §§ 70.47(6m)(c) and 70.46(1), Wis.
Stats., the Town Board allows for appointments of alternates to serve
on the Board of Review in the event a Board member is removed or unable
to serve for any reason. The Town Chairman shall appoint, subject
to confirmation of the Town Board, one alternate member for a term
of five years. The Town Chairman may appoint, subject to confirmation
of the Town Board, alternate members in addition to the one required
alternate member. If more than one alternate member is appointed,
the Town Chairman, subject to confirmation of the Town Board, shall
designate one of the existing or newly appointed members as first
alternate, one as second alternate, and so forth to establish the
priority of all alternate members. The terms of any additional alternate
members shall be for five years, unless that term must be reduced
by one or more years at the time of appointment to ensure that no
two alternate members' terms end in the same year. The first
alternate member shall act with full power when three members are
absent, refuse, or are otherwise unavailable to hear an objection.
The second alternate member (if any) shall act with full power when
four members (or three members and the first alternate member) are
absent, refuse or are otherwise unavailable to hear an objection.
Additional alternate members (if any) shall act, in order of their
priority, when necessary to provide three members/alternate members
to hear any objection.
Pursuant to § 70.47(7)(af), Wis. Stats., income and
expense information provided by a property owner to the 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. Notwithstanding the foregoing, an officer 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 of the duties of an office or as set
by law.
D. The officer is complying with a court order.
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 under § 74.37, Wis. Stats.,
in which case the records are open and public.
Filing documents with the Clerk of the Board of Review may be
accomplished in person, by mail, by facsimile transmission or by e-mail
transmission. In each case the document is not deemed to be filed
until, and it is only deemed to be filed if, it is complete and it
is actually received by the Clerk in hand, in the case of in-person
delivery, mail or facsimile, or it is opened by the Clerk, in the
case of e-mail. No document transmitted by facsimile transmission
or by e-mail transmission while the Board of Review is in session
shall be deemed filed with the Clerk during the session. Any message
left orally by telephone voice recording or other electronic means,
similarly, is not deemed to be received until such message is actually
heard by the Clerk. The party transmitting the document or message
is solely responsible for ensuring its timely and complete receipt
and filing.