[Adopted 3-7-2000 (Sec. 1.11 of the former Municipal Code); amended in its entirety 6-20-2023 by Ord. No. 2023-12]
This article 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), 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.
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 confidential 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), Wis. Stats., not subject to the right of inspection and copying under § 19.35(1), Wis. Stats.