The President, the Clerk and all members of the Board of Trustees shall
constitute the Board of Review of the Village of Elm Grove. To properly constitute
the Board of Review, the Clerk, on or before the Board's first meeting,
shall certify to the Village Board of Trustees that the President, or another
member of the Board of Review designated by the President, has attended a
Wisconsin Department of Revenue training session within the last two years.
The Board shall presume that the Assessor's valuation is correct.
The objector may rebut that presumption by sufficiently showing that the valuation
is incorrect.
A. Correction of assessments. From the evidence before it,
the Board shall determine whether the Assessor's assessment is correct.
If the assessment is too high or too low, the Board shall raise or lower the
assessment accordingly and shall state on the record the correct assessment
and that the assessment is reasonable in light of all of the relevant evidence
that the Board received. In the event of a tie vote, the Assessor's assessment
shall be sustained.
B. Assessments by the Board. If the Board has reason to
believe, upon examination of the roll and other pertinent information, that
other property, the assessment of which is not complained of, is assessed
above or below the general average of the assessment of the taxation district
or is omitted, the Board shall:
(1) Notify the owner, agent or possessor of such property
of its intention to review such assessment or place it on the assessment roll
and of the time and placed fixed for such hearing in time to be heard before
the Board in relation thereto, provided the residence of such owner, agent
or possessor is known to any member of the Board or to the Assessor.
(2) Fix the day, hour and place at which such matter will
be heard.
(3) Subpoena witnesses, except objectors who may testify
by telephone, as it deems necessary to testify concerning the value of such
property. The expense incurred shall be a charge against the municipality.
(4) At the time appointed, proceed to review the matter.
C. Notice of decision. Prior to final adjournment, the Board
shall provide the objector, or the appropriate party, notice by personal delivery
or by mail, return receipt required, of the amount of the assessment as finalized
by the Board and an explanation of appeal rights and procedures under § 70.47(12),
Wis. Stats.