AB355,6,220 70.47 (3) (b) The municipal governing body may by ordinance or resolution
21designate hours, other than those set forth in par. (a), during which the board shall
22hold its first meeting, but not fewer than 4 hours 1 hour on the first meeting day
23between 8 a.m. and midnight. Such change in the time shall not become effective
24unless notice thereof is published in the official newspaper if in a city, or posted in

1not less than 3 public places if in any other municipality, at least 10 15 days before
2such first meeting.
AB355, s. 6 3Section 6. 70.47 (6m) of the statutes is created to read:
AB355,6,64 70.47 (6m) Removal of a member. (a) A municipality shall remove, for the
5hearing on an objection, a member of the board of review if any of the following
6conditions applies:
AB355,6,117 1. A person who is objecting to a valuation, at the time that the person files the
8objection and at least 72 hours before the first scheduled session of the board of
9review or at least 72 hours before the objection is heard if the objection is allowed
10under sub. (3) (a), requests the removal, except that no more than one member of the
11board of review may be removed under this subdivision.
AB355,6,1312 2. A member of the board of review has a conflict of interest, or a bias, under
13an ordinance of the municipality in regard to the objection.
AB355,6,1614 (b) If a member or members are removed under par. (a), the board may replace
15the member or members or its remaining members may hear the objection, except
16that no fewer than 3 members may hear the objection.
AB355, s. 7 17Section 7. 70.47 (6r) of the statutes is created to read:
AB355,6,2018 70.47 (6r) Comments. Any person may provide to the municipal clerk written
19comments about valuations, assessment practices and the performance of an
20assessor. The clerk shall provide all of those comments to the board of review.
AB355, s. 8 21Section 8. 70.47 (7) (a) of the statutes is amended to read:
AB355,7,1322 70.47 (7) (a) Objections to the amount or valuation of property shall first be
23made in writing and filed with the clerk of the board of review prior to adjournment
24of public hearings by the board. If the board is in session 5 days, including its first
25meeting and any adjourned meetings, all
All objections shall be filed within such the

1time that the board is in session unless failure to file within such time is waived by
2the board upon a showing of good cause for such failure. The board may require such
3objections to be submitted on forms approved by the department of revenue. Persons
4who own land and improvements to that land may object to the aggregate valuation
5of that land and improvements to that land, but no person who owns land and
6improvements to that land may object only to the valuation of that land or only to the
7valuation of improvements to that land. No person shall be allowed in any action or
8proceedings to question the amount or valuation of property unless such written
9objection has been filed and such person in good faith presented evidence to such
10board in support of such objections and made full disclosure before said board, under
11oath of all of that person's property liable to assessment in such district and the value
12thereof. The requirement that it be in writing may be waived by express action of
13the board.
AB355, s. 9 14Section 9. 70.47 (7) (ac), (ad), (ae) and (af) of the statutes are created to read:
AB355,7,1815 70.47 (7) (ac) After the first meeting of the board of review and before the
16board's final adjournment, no person who is scheduled to appear before the board of
17review may contact, or provide information to, a member of the board about that
18person's objection except at a session of the board.
AB355,8,219 (ad) No person may appear before the board of review, testify to the board by
20telephone or contest the amount of any assessment unless, at least 72 hours before
21the first meeting of the board or at least 72 hours before the objection is heard if the
22objection is allowed under sub. (3) (a), that person provides to the clerk of the board
23of review a list of the witnesses whom the person intends to call, the names of all
24attorneys who will represent the person at the hearing, whether the person will ask

1for removal under sub. (6m) (a) and if so which member will be removed and the
2person's estimate of the length of time that the hearing will take.
AB355,8,93 (ae) No person may appear before the board of review, testify to the board by
4telephone or contest the amount of any assessment unless, at least 72 hours before
5the first meeting of the board or at least 72 hours before the objection is heard if the
6objection is allowed under sub. (3) (a), the person specifies, in writing, the person's
7estimate of the value of the land and of the improvements that are the subject of the
8person's objection and specifies the information that the person used to arrive at that
9estimate.
AB355,8,1610 (af) No person may appear before the board of review, testify to the board by
11telephone or object to a valuation; if that valuation was made by using the income
12method; unless the person supplies to the assessor all of the information about
13income that the assessor requests. The municipality shall provide by ordinance for
14the confidentiality of information about income that is provided to the assessor under
15this paragraph and shall provide exceptions for persons using the information in the
16discharge of duties imposed by law or of the duties of their office or by order of a court.
AB355, s. 10 17Section 10. 70.47 (7) (b) of the statutes is repealed.
AB355, s. 11 18Section 11. 70.47 (8) (g), (h), (i) and (j) of the statutes are created to read:
AB355,8,1919 70.47 (8) (g) All determinations of objections shall be by roll call vote.
AB355,8,2220 (h) The assessor shall provide to the board specific information about the
21validity of the valuation to which objection is made and shall provide to the board the
22information that the assessor used to determine that valuation.
AB355,8,2523 (i) The board may not lower the valuation to which objection is made unless the
24objector or the objector's attorney provides evidence, or calls witnesses, to support
25a change in the valuation.
AB355,9,1
1(j) The board shall presume that the assessor's valuation is correct.
AB355, s. 12 2Section 12. 70.47 (9) (a) of the statutes is amended to read:
AB355,9,103 70.47 (9) (a) From the evidence before it the board shall determine whether the
4assessor's valuation is correct. If the valuation is too high or too low, it the board shall
5raise or lower the same valuation accordingly and shall state on the record the correct
6value and that that value is reasonable in light of all of the relevant evidence that
7the board received
. A majority of the members of the board present at the meeting
8to make the determination shall constitute a quorum for purposes of making such
9determination, and a majority vote of the quorum shall constitute the determination.
10In the event there is a tie vote, the assessor's valuation shall be sustained.
AB355, s. 13 11Section 13. 70.47 (18) (a) of the statutes is renumbered 70.47 (18).
AB355, s. 14 12Section 14. 70.47 (18) (b) of the statutes is repealed.
AB355, s. 15 13Section 15. 73.03 (51) and (52) of the statutes are created to read:
AB355,9,1614 73.03 (51) To publish instructional material that provides information to
15persons who wish to object to valuations under s. 70.47 and to distribute that
16material in sufficient quantity to taxation districts.
AB355,9,18 17(52) To provide training sessions and instructional material for board of review
18members.
AB355, s. 16 19Section 16. 73.09 (7) (a) of the statutes is amended to read:
AB355,9,2420 73.09 (7) (a) The secretary of revenue or a designee may revoke the certification
21of any assessor, assessment personnel or expert appraiser for the practice of any
22fraud or deceit in obtaining certification, or any negligence, incompetence or
23misconduct, including making a change in the property tax roll after it is opened for
24examination under s. 70.47 (3)
.
AB355, s. 17 25Section 17. Initial applicability.
AB355,10,1
1(1) This act first applies to assessments as of January 1, 1999.
AB355,10,22 (End)
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