1.
An assessor's plat for the above-described lands shall be made for the above-noted purposes pursuant to
s. 70.27, Wis. stats.
2. Initially the costs and expenses for making of the assessor's plat shall be paid by the town.
3. All of the above-described lands, whether now platted or unplatted parcels, without inclusion of improvements within the assessor's plat, shall be charged with the costs and expense incurred by the town in the making of the assessor's plat and the individual titleholders of the parcels contained within the assessor's plat shall be required to reimburse the town for their share of the actual and necessary costs and expenses incurred by the town in making the assessor's plat that are not paid in whole or in part by other financial sources, as determined by the town board.
4.
The actual and necessary costs and expenses incurred by the town in the making of the assessor's plat that are not timely paid by the titleholders of the parcels contained within the assessor's plat or in whole or in part by other financial sources, as determined by the town board as provided in paragraph 3 above, shall be collected from the titleholders of the parcels contained within the assessor's plat by the town board and charged, if necessary, as a special assessment against the parcels contained within the assessor's plat as provided by
s. 66.0703, Wis. stats., or any successor provision.
5. The town clerk shall notify by mailing, not later than 5 days after adoption of this resolution, a copy of this resolution to all titleholders of record of any parcel, within the above-described lands, for which record title is held by the titleholders on the date of adoption of this resolution.
6. The town clerk shall, not later than 5 days after adoption of this resolution, file a lis pendens with the Register of Deeds for ________ County, Wisconsin, on the parcels within the above-described lands.
7.
When completed, the assessor's plat shall be filed with the town clerk. The sworn certificate of the surveyor who made the plat that meets the requirements of
s. 70.27 (7), Wis. stats., shall be appended to the title page of the assessor's plat.
8. Within 2 days after the assessor's plat is filed with the town clerk, the town clerk shall transmit the assessor's plat to the State of Wisconsin, Department of Administration.
The town clerk shall properly post or publish this resolution as required under
s. 60.80, Wis. stats.
Adopted this ______ day of ________, 20__.
[Signatures of town board]
Attest: [Signature of town clerk]
TOWN OF ____________ LIS PENDENS
s. 70.27, WIS. STATS.
COUNTY OF ________
STATE OF WISCONSIN
IN THE MATTER OF A PROPOSED ASSESSOR'S PLAT IN
THE TOWN OF ________, ________ COUNTY
BE IT NOTED THAT:
In the matter of a proposed Assessor's Plat, Town of ________, ________ County, Wisconsin, on ________ ___, 20__, the Town Board of the Town of ________ adopted a resolution to have created an assessor's plat that may affect certain platted and unplatted parcels in the Town of ________, ________ County, Wisconsin, all located in Section(s) _______ of Township ________, Range ________.
The proposed plat for Section ________ may include all or part of the following:
1. [insert affected quarter sections, i.e., NW 1/4 NW 1/4]
2. [so continue]
This Lis Pendens is filed in the Register of Deeds Office, ________ County, Wisconsin, for the purpose of notice to all titleholders and prospective titleholders that an Assessor's Plat has been or may be created affecting the above-noted platted and unplatted parcels in Section(s) ________ in the Town of ________, ________ County, Wisconsin.
Dated this ______ day of ________, 20__.
[Signature of town clerk]
Town of ________
_________ County, Wisconsin
STATE OF WISCONSIN
________ COUNTY
Personally came before me this ____ day of ________, 20__, the above-named ________ ________, known to me to be the person who executed the foregoing instrument, and acknowledged the same.
[Signature of town chairperson]
or
[Signature of notary public]
Notary Public, State of Wisconsin
My commission _________.
This instrument drafted by: _________________
Whose address is: ______________________
STATE OF WISCONSIN
Town of ________
________ County
Pursuant to
s. 70.45, Wis. stats., the Town of ________ assessment roll for the year 20__ assessment will be open for examination on the ____ day of ________, 20__, at ________ [insert location of open book] from ________ ___.m. to ________ ___.m. Instructional material about the assessment, how to file an objection, and board of review procedures under Wisconsin law will be available at that time.
Notice is hereby given this ______ day of ________, 20__.
[Signature of town clerk]
STATE OF WISCONSIN
Town of ________
________ County
SECTION I – TITLE AND PURPOSE
This ordinance is entitled the Town of ________ Ordinance to Appoint Alternate Members for Board of Review. The purpose of this ordinance is to provide, upon lawful removal of named members, alternate persons to serve as replacements to the Board of Review for the Town of ________.
SECTION II – AUTHORITY
The Town Board of the Town of ________, ________ County, Wisconsin, has the specific authority under
ss. 70.46 (1) and
70.47 (6m) (c), Wis. stats., to remove members from and to appoint alternate members to the Board of Review for the Town of ________.
SECTION III – ADOPTION OF AN ORDINANCE
This ordinance, adopted by a majority of the town board on a roll call vote with a quorum present and voting and proper notice having been given, provides for the removal of members of the Board of Review for the Town of ________ and the appointment of alternate members.
SECTION IV – MANNER OF APPOINTMENT
The Town Board of the Town of ________, ________ County, Wisconsin, by this ordinance, establishes and shall maintain a public list of names of persons eligible and appointed by the town board to serve as alternate members of the board of review. The list shall be arranged and maintained by the town clerk in a priority order of probable and likely service as an alternate. The town clerk shall notify any named member who has been lawfully removed under
s. 70.47 (6m) (a) or
(b), Wis. stats., and shall then notify the alternate member of his or her appointment to replace a named member of the board of review. The alternate, once notified, if he or she approves the appointment, and if the appointment would not violate
s. 19.59, Wis. stats., shall then take the oath of office and act as a member of the board of review under
s. 70.47 (6m) (c), Wis. stats.
SECTION V – APPOINTMENTS
The following electors of the Town of ________ are named as alternate members of the board of review, to serve in the order indicated:
Alternate 1: _________________
Alternate 2: _________________
Alternate 3: _________________
Alternate 4: _________________
Alternate 5: _________________
Note: The town board may name as many alternates as it deems necessary to meet the statutory requirement that no less than 3 board of review members are needed to make a final determination of an objection to a property assessment.
SECTION VI – EFFECTIVE DATE
This ordinance is effective on publication or posting.
The town clerk shall properly post or publish this ordinance as required under
s. 60.80, Wis. stats.
Adopted this ______ day of ________, 20__.
[Signatures of town board]
Attest: [Signature of town clerk]
Note: Under s.
70.46 (1m), appointed clerks, appointed treasurers, or appointed combined clerk/treasurers may not serve on the board of review unless the person appointed is an elector of the town.
The Wisconsin Towns Association has developed a sample ordinance to appoint an appointed clerk who is an elector of the town to the board of review. Electronic copies of the sample ordinance may be found in the Ordinances and Resolutions section of the Information Library of the Towns Association website at:
STATE OF WISCONSIN
Town of ________
________ County
Notice is hereby given that the Board of Review for the Town of ________, ________ County, Wisconsin, shall hold its first meeting on ________ ___, 20__, from ________ ___.m., at _____________ [insert meeting location].
Please be advised of the following requirements to appear before the board of review and procedural requirements if appearing before the board:
1.
While
s. 70.47 (7) (aa), Wis. stats., provides that no person will 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 by certified mail of the assessor to view the property, the Town of ________, due to a decision by the Wisconsin Supreme Court and recommendation by the Department of Revenue, will allow a person who has denied a request to appear and will address the lack of access and the credibility of evidence offered as an evidentiary issue at the hearing.
2. 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 the person's objection, except at a session of the board.
3. 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 clerk 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 2 hours of the board's first scheduled meeting, and the board may waive that requirement up to the end of the 5th day of the session or up to the end of the final day of the session if the session is less than 5 days with proof of extraordinary circumstances for failure to meet the 48-hour notice requirement and failure to appear before the board of review during the first 2 hours of the first scheduled meeting.
4. Objections to the amount or valuation of property shall first be made in writing and filed with the clerk of the board of review within the first 2 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 5th day of the session or up to the end of the final day of the session if the session is less than 5 days. The board may require objections to the amount or valuation of property 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. Persons who own land and improvements to that land may object to the aggregate valuation of that land and improvements to that land, but no person who owns land and improvements to that land may object only to the valuation of that land or only to the valuation of improvements to that land. No person may be allowed in any action or proceedings to question the amount or valuation of property unless the written objection has been filed and that person in good faith presented evidence to the board in support of the objections and made full disclosure before the board, under oath, of all of that person's property liable to assessment in the district and the value of that property. The requirement that objections be in writing may be waived by express action of the board.
5. When appearing before the board of review, the objecting 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.
6.
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 of valuation, unless the person no later than 7 days before the board's first meeting supplies the assessor with all the information about income and expenses, as specified in the assessor's manual under
s. 73.03 (2a), Wis. stats., that the assessor requests. The Town of ________ has an ordinance for the confidentiality of information about income and expenses that is provided to the assessor under this paragraph that provides exceptions for persons using information in the discharge of duties imposed by law or the duties of their officer or by order of a court.
* The information that is provided under this paragraph, unless a court determined before the board's first meeting that it is inaccurate, is not subject to the right of inspection and copying under
s. 19.35 (1), Wis. stats.
7. The board may allow the property owner or the property owner's representative, at the request of either person, to appear by telephone, under oath, before the board or to submit written statements, under oath, to the board. The board shall hear upon oath, by telephone, all ill or disabled persons who present to the board a letter from a physician, osteopath, physician assistant, or certified advanced practice nurse prescriber that confirms their illness or disability.
8.
No person may appear before the board of review, testify to the board by telephone, or contest the amount of any assessment unless, at least 48 hours before the first meeting of the board, or at least 48 hours before the objection is heard if the objection is allowed under
s. 70.47 (3) (a), Wis. stats., that person provides to the clerk of the board of review notice as to whether the person will ask for the removal of a member of the board of review and, if so, which member, and provides a reasonable estimate of the length of time the hearing will take.
9. At the request of the property owner or the property owner's representative, the board may postpone and reschedule a hearing, but may not postpone and reschedule a hearing more than once during the same session for the same property.
Notice is hereby given this ____ day of ________ 20__.
[Signature of town clerk]
Notes: Publish this notice as a class 1 notice under chapter 985, Wis. stats.
The Board of Review must meet for a minimum of 2 hours at its first session.
