Register September 2006 No. 609
Chapter Tax 12
Temporary assessor certification.
Assessor certification examinations.
Duties of assessors.
Continuing education requirements for recertification of assessors and assessment personnel.
Estimated fair market value on real and personal property tax bills.
Notice of increased assessment on taxable real property.
Review of equalized value of taxable general property by counties.
Examination of manufacturing property report forms, confidentiality.
Net proceeds occupational tax on metal mining, taxable year.
Indexed mining net proceeds tax rate schedule.
Confidentiality of information.
Basis and amount of deduction for depreciation and amortization.
Review of assessments, claims for refunds.
Waste treatment facilities - industrial.
Exempt solar and wind energy systems.
Temporary assessor certification. Tax 12.05(1)(1)
Temporary assessor certification shall be approved under the following conditions:
The applicant shall not have been temporarily certified previously.
The applicant shall have a job commitment from an elected or appointed assessor, from a firm contracting to make the assessment under s. 70.05 (2)
, or 70.75
, Stats., or a job commitment from the bureau of property tax.
The certified individual signing the assessment roll for a local tax unit of government or county assessor system under s. 70.99
, Stats., or the applicant's immediate supervisor if in the bureau of property tax, shall be responsible to see that the following conditions are met:
The effective start and end dates of temporary assessor certification are adhered to.
No more than 2 persons employed by private firms may function as temporary assessors in the same municipality.
Application for temporary assessor certification shall be in writing and notarized on the form prescribed by the department of revenue.
(3) When valid.
Temporary assessor certification shall become effective upon the mailing of a letter of approval by the department of revenue. The letter of approval shall be mailed within 5 business days of receipt by the department of an application as described in sub. (2)
. Temporary certification shall expire after whichever of the following first occurs:
One hundred days have expired since the certification became effective; or
The results of the first assessor certification examination conducted after the temporary assessor certification became effective are issued.
(4) Authorized duties.
A temporary certified individual shall be authorized to perform in accordance with the Wisconsin property assessment manual, and under the direct supervision of the certified individual in sub. (1) (c)
, the duties defined for the lowest assessment technician level of local assessor certification under sub. (1) (c)
Tax 12.05 Note
This section interprets s. 73.09 (1)
Tax 12.05 History
Emerg. cr. eff. 12-31-80; cr. Register, May, 1981, No. 305
, eff. 6-1-81; am. (3) (intro.), Register, January, 1985, No. 349
, eff. 2-1-85.
Assessor certification examinations. Tax 12.055(1)(1)
Assessor certification examinations shall be held at the discretion of the department of revenue.
Individuals who have taken an assessor certification examination shall be notified as to whether the individual has passed or failed that examination within 25 business days after the exam.
Tax 12.055 Note
This section interprets s. 73.09 (5)
Tax 12.055 History
Cr. Register, January, 1985, No. 349
, eff. 2-1-85.
Duties of assessors.
The following levels of certification for assessors and assessment personnel are established:
Assessment technician shall be authorized to perform, in accordance with the Wisconsin Property Assessment Manual, and under the direct supervision of a property appraiser or an assessor, the following duties:
Calculating building cost data from information contained on property record cards;
Collecting data pertaining to construction costs, municipal boundaries and other information for an appraiser or assessor;
Accompanying and assisting an appraiser or assessor in making physical inventories of all types of real and personal property;
Verifying property descriptions on real estate transfer returns by checking records of the county register of deeds;
Assessment technician shall not be authorized to serve as a property appraiser, or an assessor 1, assessor 2 or assessor 3.
Property appraiser shall be authorized to perform, in accordance with the Wisconsin Property Assessment Manual, and under the direct supervision of an assessor, the duties of an assessment technician and the following duties:
Inspecting residential, mercantile, agricultural and residual classes of real property for assessment purposes;
Assembling pertinent information relative to tangible personal property subject to taxation;
Appearing before municipal board of review as representative of the assessor to give testimony relative to real and personal property assessments.
Property appraiser shall not be authorized to serve as assessor 1, assessor 2 or assessor 3.