[Amended 10-13-2015; 5-10-2022]
A.
Composition.
(1)
The Board of Review shall consist of the Chairperson, Town Board Supervisors and Town Clerk, or qualified designees as prescribed in § 70.46 Wis. Stats.
(2)
No Board of Review may be constituted unless it includes at least one voting member who has attended a training session in each year under § 73.03(55), Wis. Stats. The Town Clerk shall provide an affidavit to the Wisconsin Department of Revenue stating whether the requirement under this subsection has been fulfilled.
B.
Duties. The duties and functions of the Board of Review shall be as prescribed in §§ 70.46 and 70.47, Wis. Stats.
C.
Meetings. The Board of Review shall meet annually during the forty-five-day period starting the fourth Monday of April, at the Community Center Building of the Town of Woodruff, and notice of such meeting shall be published pursuant to the state statutes. The Board, through its Clerk, shall establish its meeting hours pursuant to § 70.47(3)(b), Wis. Stats. The Board may adjourn from day to day or from time to time, until such time as its business is completed, provided that adequate notice of each adjournment is so given.
D.
Compensation. Compensation for Board of Review members shall be as established by the Town Board.
E.
Open meetings. All meetings of the Board of Review shall be publicly held and open to all citizens at all times. No formal action of any kind shall be introduced, deliberated upon or adopted at any closed session or meeting of the Board of Review.
F.
Procedures and criteria for allowing alternative forms of sworn testimony at Board of Review (BOR) hearings.
(1)
Procedure.
(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:
(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.
(2)
Criteria to be considered. 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.
G.
Confidentiality.
(1)
Adoption. This section adopts by reference § 70.47(7)(af), Wis. Stats. Income and expense information provided by a property owner to an 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) of Wis. Stats.
(2)
Exceptions: 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 of by filing a claim for excessive assessment under § 74.37, Wis. Stats., in which case the base records are open and public.
(3)
Severability. The several sections of this section 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 the section. The remainder of the section shall remind in full force and effect. Any other ordinances whose terms are in conflict with the provisions of this section are hereby repealed as to those terms that conflict.
(4)
Effective date. This section shall take effect immediately upon passage and posting (or publication) as provided by law.