[Adopted 6-30-1994 as
Title 2, Ch. 4, Sec. 2-4-1, of the 1994 Code; amended in its entirety 4-28-2016 by Ord. No. 16-01]
The Board of Review shall consist of the Village President,
and two trustees annually appointed by the President.
The duties and functions of the Board of Review shall be as
prescribed in §§ 70.46, 70.47 and 70.48, Wis. Stats.
Pursuant to 70.47(6m)(c) and 70.46(1), Wis. Stats., the remaining
two Trustees shall be appointed as alternates to serve on the Village
Board of Review in the event a standing Board member of the Board
of Review is removed or unable to serve for any reason.
The Board shall meet annually on the second Monday of May and
from day to day thereafter as may be necessary. A majority shall constitute
a quorum.
No person shall be permitted to appear and make objection before
the Board to the amount of valuation of any property unless objection
thereto shall first have been made in writing and filed with the Clerk
of the Board prior to the adjournment of public hearing by the Board.
The Board shall carefully examine the assessment roll and correct
all apparent errors in description or computation. It shall add all
omitted property but shall not raise or lower the assessment of any
property except after hearing, as provided by the statutes.
A.
Procedure.
(1)
Before the Board of Review (hereinafter "BOR") can consider a request
from a property owner or the property owner's representative
(hereinafter "owner") to testify by telephone or submit a sworn written
statement, the owner must first complete and file with the Clerk of
the BOR the following documents:
(2)
Such requests must be filed with the Clerk of the BOR within the
first two hours of the BOR's first scheduled meeting.
(3)
If the owner fails to file the aforementioned documents as required,
the BOR will not consider the request.
B.
Criteria. The BOR may consider any or all of the following factors
when deciding whether to grant or deny the request:
(1)
The owner's stated reason(s) for the request as indicated on
the PA-814.
(2)
Fairness to the parties.
(3)
Ability of the owner to procure in person oral testimony and any
due diligence exhibited by the owner in procuring such testimony.
(4)
Ability to cross-examine the person providing the testimony.
(5)
The BOR's technical capacity to honor the request.
(6)
Any other factors that the BOR deems pertinent to deciding the request.
A.
Procedure.
(1)
Before the BOR can consider a request from a taxpayer or Assessor
or at its own discretion to waive the hearing of an objection, the
taxpayer must first complete and file with the Clerk of the BOR the
following documents:
(2)
If the owner files the aforementioned documents as required and a
request from a taxpayer or Assessor or at its own discretion is made
to waive the hearing of an objection, the BOR shall use the following
criteria when making its decision.
B.
Criteria. The BOR may consider any or all of the following factors
when deciding whether to waive the hearing:
(1)
The benefits or detriments of the BOR process.
(2)
The benefits or detriments of having a record for the court review.
(3)
Avoidance of unruly, lengthy, burdensome appeals.
(4)
Ability to cross-examine the person providing the testimony.
(5)
Any other factors that the BOR deems pertinent to deciding whether
to waive the hearing.
Whenever the Assessor, in the performance of the Assessor's
duties, requests or 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 confidentiality
basis, except, however, that the information may be revealed to and
used by persons: in the discharging of duties imposed by law; in the
discharge of duties imposed by office (including, but not limited
to, use by the Assessor in performance of official duties of the Assessor's
office and use by the Board of Review in performance of its official
duties); or pursuant to order of a court. Income and expense information
provided to the Assessor under § 70.47(7)(af), Wis. Stats.,
unless a court determines that it is inaccurate, is, per § 70.47(7)(af),
not subject to the right of inspection and copying under § 19.35(1),
Wis. Stats.
