[HISTORY: Adopted by the Town Board of the Town of Seymour as indicated in article histories. Amendments noted where applicable.]
[Adopted 4-19-2015 by Ord. No. 04-19-15A]
A. 
In order for a property owner or property owner's representative to submit a request to testify by phone or submit a sworn written statement, he or she must first comply with the following procedures:
(1) 
The legal requirement to provide notice of intent to appear at the Board of Review (BOR) must be satisfied; and
(2) 
An objection form for real property assessment (PA-115A) must be completed and submitted to the BOR as required by law.
B. 
After the two requirements outlined above have been met, a request to testify by telephone or submit a sworn written statement at Board of Review (Form PA-814) may be submitted to the Town Clerk. Such requests must be submitted in time to be considered by the Board at the first meeting of the BOR.
The Board may consider any or all of the following factors when deciding whether to grant or deny the request:
A. 
The requester's stated reason(s) for the request as indicated on the PA-814.
B. 
Fairness to the parties.
C. 
Ability of the requester to procure in person oral testimony and any due diligence exhibited by the requester in procuring such testimony.
D. 
Ability to cross-examine the person providing the testimony.
E. 
The BOR's technical capacity to honor the request.
F. 
Any other factors that the Board deems pertinent to deciding the request.
This article shall be effective upon posting as provided by law.
[Adopted 7-9-2015 by Ord. No. 070915]
This article adopts by reference § 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.
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 to 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 base records are open and public.
The several sections of this article are declared to be severable. If any section or portion thereof shall be declared by a court of competent jurisdiction to be invalid, unlawful or unenforceable, such decision shall apply only to the specific section or portion thereof directly specified in the decision and shall not affect the validity of any other provisions, sections, or portions thereof of this article. The remainder of this article shall remain in full force and effect. Any other ordinances whose terms are in conflict with the provisions of this article are hereby repealed as to those terms that conflict.
This article shall take effect immediately upon passage and posting as provided by law.