A.
Composition of Board of Review. The Board of Review shall consist of the Village President, the Clerk-Treasurer and all Village Board members. The term of office of the members of the Board of Review shall coincide with the term of office as President, Clerk-Treasurer or Village Board member, as the case may be.
B.
Officers. The Village President shall be the presiding officer at all meetings of the Board of Review, and the Clerk-Treasurer shall be the secretary who shall keep an accurate record of all its proceedings and give the necessary notices of meetings and adjournments as provided by law.
C.
Compensation. The members of the Board of Review shall receive a per-diem stipend for each day, or fraction thereof, that the Board of Review is in session for the purpose of hearing and considering testimony or making their report and determination. Such per diem shall be established annually by duly adopted resolution of the Village Board.
D.
Objections to valuations.
(1)
Objections to property assessments are subject to the following:
(a)
The Board of Review may not hear an objection to the amount or valuation of property unless, at least 48 hours before the Board's first scheduled meeting, the objector provides to the Board's secretary written or oral notice of an intent to file an objection, except that, upon a showing of good cause and the submission of a written objection, the Board shall waive that requirement during the first two hours of the Board's first scheduled meeting. The Board may waive that requirement up to the end of the fifth day of the session or up to the end of the final day of the session if the session is less than five days, with proof of extraordinary circumstances for failure to meet the forty-eight-hour notice requirement and failure to appear before the Board of Review during the first two hours of the first scheduled meeting.
(b)
Objections to the amount or valuation of property shall first be made in writing and filed with the secretary of the Board of Review within the first two hours of the Board's first scheduled meeting, except that, upon evidence of extraordinary circumstances, the Board may waive that requirement up to the end of the fifth day of the session or up to the end of the final day of the session if the session is less than five days. The Board may require such objections to be submitted on forms approved by the Department of Revenue, and the Board shall require that any forms include stated valuations of the property in question.
(c)
No person shall be allowed in any action or proceedings to question the amount or valuation of property unless such written objection has been filed and such person in good faith presents evidence to the Board in support of such objections and has made full disclosure to the Board, under oath, of all of that person's property liable to assessment in the Village and the value thereof. The requirement that it be in writing may be waived by express action of the Board.
(2)
No person shall be allowed to appear before the Board of' Review, to testify to the Board by telephone or to contest the amount of any assessment of real or personal property if the person has refused a reasonable written request of the Assessor to view such property.
(3)
For the purpose of this § 6-1, the managing entity, as defined in § 707.02(15), Wis. Stats., or its designees may be considered the taxpayer as an agent for the time-share owner, as defined in § 707.02(31), Wis. Stats., and may file one objection and make one appearance before the Board of Review concerning all objections relating to a particular real property improvement and the associated land. A time-share owner may file one objection and make one appearance before the Board of Review concerning the assessment of the building unit in which he or she owns a time-share.
(4)
After the first meeting of the Board of Review and before the Board's final adjournment, no person who is scheduled to appear before the Board of Review may contact or provide information to a member of the Board about that person's objection, except at an open session of the Board.
(5)
When appearing before the Board, the person shall specify, in writing, the person's estimate of the value of the land and of the improvements that are the subject of the person's objection and specify the information that the person used to arrive at that estimate.
(a)
No person may appear before the Board of Review, testify to the Board by telephone or object to a valuation if that valuation was made by the Assessor or the objector using the income method, unless the person has supplied to the Assessor all of the information about income and expenses, as specified in the manual under § 73.03(2a), Wis. Stats., that the Assessor has requested.
(b)
Whenever the Assessor, in the performance of his or her duties, requests and obtains income and expense information pursuant to § 70.47(7)(af), Wis. Stats., or any successor statute thereto, such income and expense information that is provided to the Assessor shall be held confidential by the Assessor; except, however, that such information may be disclosed to and used by persons in the discharge of duties imposed by law, or in the discharge of duties imposed on such 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 Assessors and Board of Review in performance of their 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, pursuant to § 70.47(7)(af), Wis. Stats., not subject to the right of inspection and copying under § 19.35(1), Wis. Stats.
(6)
In those cases where a current member of the Board of Review or a member of the Assessor's office files an objection to an assessment on property in which the individual has an interest, such objection shall not be acted upon by the Board of Assessors but shall be referred to the Board of Review for hearing.
(7)
In any hearing or determination in which a current member of the Board of Review has an interest in the assessment being protested, that member shall not be counted in determining a quorum and shall not participate as a Board member in the hearing or vote concerning the determination.
(8)
A person filing an objection pursuant to § 6-1D above may request an extension of time for a hearing thereon. Such request shall be in writing, filed at the same time as the objection, and accompanied by a filing fee of $100 payable to the Village. If such request is so made, there shall be granted a sixty-day extension for the hearing. A further extension may be granted only if the person shows good cause.
(9)
Each person filing an objection pursuant to § 6-1D above, and the Assessor, shall present to the Board of Review all evidence, as specified in the manual under § 73.03(2a), Wis. Stats., on which they rely to support their respective positions and any additional evidence that the person or Assessor believes is relevant to determining the assessment. Where the person has received an extension under § 6-1D(8) above, the person and the Assessor shall each simultaneously exchange all reports, documents and exhibits that the person and Assessor will present at the hearing, which exchange shall occur not less than 10 days before the scheduled hearing. If the person or Assessor shall fail to perform the aforesaid exchange, then any reports, documents or exhibits not so exchanged shall not be received into evidence and shall receive no consideration by the Board of Review.
(10)
At least 60 days prior to the first day on which the Board of Review hears objections, the Village shall publish on its Internet site the last day on which a person may submit an objection under this subsection. If the Village has no such site, it shall be posted within the Village. At least 15 days prior to the first day on which the Board of Review hears objections, the Village shall include with the notice required under § 70.365, Wis. Stats., information on the last day on which the person may submit an objection under this subsection.
[1]
Editor’s Note: This ordinance also stated that it would become effective for all assessments of property located in the Village, beginning on and after 1-1-2012.