This article adopts by reference present Wisconsin Statute § 70.47(7)(af).
Information provided to an assessor relating to assessment valuation
by the income method shall be confidential and not a public record
open to inspection or copying.
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 duties;
B. The board of review may study such information when needed, it its
opinion, to decide a contested assessment issue;
C. Another person or body has the right to review such information due
to intimate relationship to the duties of an office or set by law;
D. The officer is complying with a court order.
E. The person providing the information has contested the assessment
level at either the board of review or by filing an excessive assessment
claim under § 74.37, Wis. Stats., in which case the base
records are open and public.