AB355-ASA2,5,1512
(ar) With respect to the assessment rolls of taxing districts prepared by a county
13assessor, the board of review as constituted under s. 70.99 (10) shall schedule a
14meeting in each taxing jurisdiction on specific dates and shall comply with the
15provisions of this subsection and sub. (2) in each taxing district.
AB355-ASA2,5,2317
70.47
(3) (b) The municipal governing body may by ordinance or resolution
18designate hours, other than those set forth in par. (a), during which the board shall
19hold its first meeting, but not fewer than
4 2 hours on the first meeting day between
208 a.m. and midnight. Such change in the time shall not become effective unless notice
21thereof is published in the official newspaper if in a city, or posted in not less than
223 public places if in any other municipality, at least
10 15 days before such first
23meeting.
AB355-ASA2,6,3
170.47
(6m) Removal of a member. (a) A municipality, except a 1st class city
2or a 2nd class city, shall remove, for the hearing on an objection, a member of the
3board of review if any of the following conditions applies:
AB355-ASA2,6,94
1. A person who is objecting to a valuation, at the time that the person provides
5written or oral notice of an intent to file an objection and at least 48 hours before the
6first scheduled session of the board of review or at least 48 hours before the objection
7is heard if the objection is allowed under sub. (3) (a), requests the removal, except
8that no more than one member of the board of review may be removed under this
9subdivision.
AB355-ASA2,6,1110
2. A member of the board of review has a conflict of interest under an ordinance
11of the municipality in regard to the objection.
AB355-ASA2,6,1512
3. A member of the board of review has a bias in regard to the objection and,
13if a party requests the removal of a member for a bias, the party submits with the
14request an affidavit stating that the party believes that the member has a personal
15bias or prejudice against the party and stating the nature of that bias or prejudice.
AB355-ASA2,6,1916
(b) A member of a board of review who would violate s. 19.59 by hearing an
17objection shall recuse himself or herself from that hearing. The municipal clerk shall
18provide to the department of revenue an affidavit declaring whether the requirement
19under this paragraph is fulfilled.
AB355-ASA2,6,2220
(c) If a member or members are removed under par. (a) or are recused under
21par. (b), the board may replace the member or members or its remaining members
22may hear the objection, except that no fewer than 3 members may hear the objection.
AB355-ASA2,7,224
70.47
(6r) Comments. Any person may provide to the municipal clerk written
25comments about valuations, assessment practices and the performance of an
1assessor. The clerk shall provide all of those comments to the appropriate municipal
2officer.
AB355-ASA2,8,84
70.47
(7) (a)
The board of review may not hear an objection to the amount or
5valuation of property unless, at least 48 hours before the board's first scheduled
6meeting, the objector provides to the board's clerk written or oral notice of an intent
7to file an objection, except that, upon a showing of good cause and the submission of
8a written objection, the board shall waive that requirement during the first 2 hours
9of the board's first scheduled meeting, and the board may waive that requirement up
10to the end of the 5th day of the session or up to the end of the final day of the session
11if the session is less than 5 days with proof of extraordinary circumstances for failure
12to meet the 48-hour notice requirement and failure to appear before the board of
13review during the first 2 hours of the first scheduled meeting. Objections to the
14amount or valuation of property shall first be made in writing and filed with the clerk
15of the board of review
prior to adjournment of public hearings by the board. If the
16board is in session 5 days, including its first meeting and any adjourned meetings,
17all objections shall be filed within such time unless failure to file within such time
18is waived by the board upon a showing of good cause for such failure within the first
192 hours of the board's first scheduled meeting, except that, upon evidence of
20extraordinary circumstances, the board may waive that requirement up to the end
21of the 5th day of the session or up to the end of the final day of the session if the session
22is less than 5 days. The board may require such objections to be submitted on forms
23approved by the department of revenue
, and the board shall require that any forms
24include stated valuations of the property in question. Persons who own land and
25improvements to that land may object to the aggregate valuation of that land and
1improvements to that land, but no person who owns land and improvements to that
2land may object only to the valuation of that land or only to the valuation of
3improvements to that land. No person shall be allowed in any action or proceedings
4to question the amount or valuation of property unless such written objection has
5been filed and such person in good faith presented evidence to such board in support
6of such objections and made full disclosure before said board, under oath of all of that
7person's property liable to assessment in such district and the value thereof. The
8requirement that it be in writing may be waived by express action of the board.
AB355-ASA2, s. 11
9Section
11. 70.47 (7) (ac), (ad), (ae) and (af) of the statutes are created to read:
AB355-ASA2,8,1310
70.47
(7) (ac) After the first meeting of the board of review and before the
11board's final adjournment, no person who is scheduled to appear before the board of
12review may contact, or provide information to, a member of the board about that
13person's objection except at a session of the board.
AB355-ASA2,8,2014
(ad) No person may appear before the board of review, testify to the board by
15telephone or contest the amount of any assessment unless, at least 48 hours before
16the first meeting of the board or at least 48 hours before the objection is heard if the
17objection is allowed under sub. (3) (a), that person provides to the clerk of the board
18of review notice as to whether the person will ask for removal under sub. (6m) (a) and
19if so which member will be removed and the person's reasonable estimate of the
20length of time that the hearing will take.
AB355-ASA2,8,2421
(ae) When appearing before the board, the person shall specify, in writing, the
22person's estimate of the value of the land and of the improvements that are the
23subject of the person's objection and specify the information that the person used to
24arrive at that estimate.
AB355-ASA2,9,11
1(af) No person may appear before the board of review, testify to the board by
2telephone or object to a valuation; if that valuation was made by the assessor or the
3objector using the income method; unless the person supplies to the assessor all of
4the information about income and expenses, as specified in the manual under s.
573.03 (2a), that the assessor requests. The municipality or county shall provide by
6ordinance for the confidentiality of information about income and expenses that is
7provided to the assessor under this paragraph and shall provide exceptions for
8persons using the information in the discharge of duties imposed by law or of the
9duties of their office or by order of a court. The information that is provided under
10this paragraph, unless a court determines that it is inaccurate, is not subject to the
11right of inspection and copying under s. 19.35 (1).
AB355-ASA2, s. 13
13Section
13. 70.47 (8) (g), (h) and (i) of the statutes are created to read:
AB355-ASA2,9,1414
70.47
(8) (g) All determinations of objections shall be by roll call vote.
AB355-ASA2,9,1715
(h) The assessor shall provide to the board specific information about the
16validity of the valuation to which objection is made and shall provide to the board the
17information that the assessor used to determine that valuation.
AB355-ASA2,9,2018
(i) The board shall presume that the assessor's valuation is correct. That
19presumption may be rebutted by a sufficient showing by the objector that the
20valuation is incorrect.
AB355-ASA2,9,2522
70.47
(9) (a) From the evidence before it the board shall determine whether the
23assessor's
valuation assessment is correct. If
the assessment is too high or too low,
24it the board shall raise or lower the
same assessment accordingly
and shall state on
25the record the correct assessment and that that assessment is reasonable in light of
1all of the relevant evidence that the board received. A majority of the members of the
2board present at the meeting to make the determination shall constitute a quorum
3for purposes of making such determination, and a majority vote of the quorum shall
4constitute the determination. In the event there is a tie vote, the
assessor's valuation 5assessment shall be sustained.
AB355-ASA2, s. 15
6Section
15. 73.03 (52) and (54) of the statutes are created to read:
AB355-ASA2,10,97
73.03
(52) To publish instructional material that provides information to
8persons who wish to object to valuations under s. 70.47 and to distribute that
9material in sufficient quantity to taxation districts.
AB355-ASA2,10,11
10(54) To provide or approve suitable training sessions at suitable times and
11instructional material for board of review members.
AB355-ASA2,10,1713
73.09
(7) (a) The secretary of revenue or a designee may revoke the certification
14of any assessor, assessment personnel or expert appraiser for the practice of any
15fraud or deceit in obtaining certification, or any negligence, incompetence or
16misconduct
, including making a fraudulent change in the assessment roll after it is
17opened for examination under s. 70.47 (3).
AB355-ASA2,10,1919
(1) This act first applies to assessments as of January 1, 2000.