Register September 2006 No. 609
Chapter Tax 12
PROPERTY TAX
Tax 12.05 Temporary assessor certification.
Tax 12.055 Assessor certification examinations.
Tax 12.06 Duties of assessors.
Tax 12.065 Continuing education requirements for recertification of assessors and assessment personnel.
Tax 12.07 Assessment districts.
Tax 12.073 Estimated fair market value on real and personal property tax bills.
Tax 12.075 Notice of increased assessment on taxable real property.
Tax 12.08 Review of equalized value of taxable general property by counties.
Tax 12.10 Examination of manufacturing property report forms, confidentiality.
Tax 12.20 Net proceeds occupational tax on metal mining, taxable year.
Tax 12.21 Indexed mining net proceeds tax rate schedule.
Tax 12.22 Confidentiality of information.
Tax 12.23 Basis and amount of deduction for depreciation and amortization.
Tax 12.25 Review of assessments, claims for refunds.
Tax 12.40 Waste treatment facilities - industrial.
Tax 12.50 Exempt solar and wind energy systems.
Tax 12.05
Tax 12.05
Temporary assessor certification. Tax 12.05(1)(1)
Approval. Temporary assessor certification shall be approved under the following conditions:
Tax 12.05(1)(a)
(a) The applicant shall not have been temporarily certified previously.
Tax 12.05(1)(b)
(b) 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),
70.055, or
70.75, Stats., or a job commitment from the bureau of property tax.
Tax 12.05(1)(c)
(c) 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:
Tax 12.05(1)(c)1.
1. The effective start and end dates of temporary assessor certification are adhered to.
Tax 12.05(1)(c)2.
2. No more than 2 persons employed by private firms may function as temporary assessors in the same municipality.
Tax 12.05(2)
(2) Application. Application for temporary assessor certification shall be in writing and notarized on the form prescribed by the department of revenue.
Tax 12.05(3)
(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:
Tax 12.05(3)(a)
(a) One hundred days have expired since the certification became effective; or
Tax 12.05(3)(b)
(b) The results of the first assessor certification examination conducted after the temporary assessor certification became effective are issued.
Tax 12.05(4)
(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
Note: This section interprets s.
73.09 (1) and
(6), Stats.
Tax 12.05 History
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.
Tax 12.055
Tax 12.055
Assessor certification examinations. Tax 12.055(1)(1)
Examinations. Assessor certification examinations shall be held at the discretion of the department of revenue.
Tax 12.055(2)
(2) Results. 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
Note: This section interprets s.
73.09 (5), Stats.
Tax 12.055 History
History: Cr.
Register, January, 1985, No. 349, eff. 2-1-85.
Tax 12.06
Tax 12.06
Duties of assessors. The following levels of certification for assessors and assessment personnel are established:
Tax 12.06(1)(a)1.1. 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:
Tax 12.06(1)(a)1.b.
b. Calculating building cost data from information contained on property record cards;
Tax 12.06(1)(a)1.d.
d. Collecting data pertaining to construction costs, municipal boundaries and other information for an appraiser or assessor;
Tax 12.06(1)(a)1.e.
e. Accompanying and assisting an appraiser or assessor in making physical inventories of all types of real and personal property;
Tax 12.06(1)(a)1.f.
f. Verifying property descriptions on real estate transfer returns by checking records of the county register of deeds;
Tax 12.06(1)(a)2.
2. Assessment technician shall not be authorized to serve as a property appraiser, or an assessor 1, assessor 2 or assessor 3.
Tax 12.06(1)(b)1.1. 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:
Tax 12.06(1)(b)1.a.
a. Inspecting residential, mercantile, agricultural and residual classes of real property for assessment purposes;
Tax 12.06(1)(b)1.b.
b. Assembling pertinent information relative to tangible personal property subject to taxation;
Tax 12.06(1)(b)1.e.
e. Appearing before municipal board of review as representative of the assessor to give testimony relative to real and personal property assessments.
Tax 12.06(1)(b)2.
2. Property appraiser shall not be authorized to serve as assessor 1, assessor 2 or assessor 3.
