AB768-ASA1,178,248
66.03
(2) (a) Except as otherwise provided in this section
or in s. 60.79 (2) (c) 9when territory is transferred, in any manner provided by law, from one municipality
10to another, there shall be assigned to such other municipality such proportion of the
11assets and liabilities of the first municipality as the assessed valuation of all taxable
12property in the territory transferred bears to the assessed valuation of all the taxable
13property of the entire municipality from which said territory is taken according to
14the last assessment roll of such municipality. The clerk of any municipality to which
15territory is transferred as aforesaid, within 30 days of the effective date of such
16transfer, shall certify to the clerk of the municipality from which such territory was
17transferred and to the clerk of the school district in which such territory is located
18a metes and bounds description of the land area involved and upon receipt of such
19description the clerk of the municipality from which such territory was transferred
20shall certify to the department of revenue and to the clerk of the school district in
21which such territory is located the latest assessed value of the real and personal
22property located within the transferred territory, and shall make such further
23reports as may be needed by the department of revenue in the performance of duties
24required by law.
AB768-ASA1,179,8
366.184 Self-insured health plans. If a city, including a 1st class city, or a
4village provides health care benefits under its home rule power, or if a town provides
5health care benefits, to its officers and employes on a self-insured basis, the
6self-insured plan shall comply with ss. 49.493 (3) (d), 631.89, 631.90, 631.93 (2),
7632.746 (10) (a) 2. and (b) 2., 632.747 (3), 632.85,
632.853, 632.855, 632.87 (4) and (5),
8632.895 (9) to (13), 632.896, 767.25 (4m) (d), 767.51 (3m) (d) and 767.62 (4) (b) 4.
AB768-ASA1,179,2110
66.432
(1) Declaration of policy. The right of all persons to have equal
11opportunities for housing regardless of their sex, race, color, physical condition,
12disability as defined in s. 106.04 (1m) (g), sexual orientation as defined in s. 111.32
13(13m), religion, national origin, marital status, family status as defined in s. 106.04
14(1m) (k), lawful source of income, age or ancestry is a matter both of statewide
15concern under
s. ss. 101.132 and 106.04 and also of local interest under this section
16and s. 66.433. The enactment of
s. ss. 101.132 and 106.04 by the legislature shall not
17preempt the subject matter of equal opportunities in housing from consideration by
18political subdivisions, and shall not exempt political subdivisions from their duty,
19nor deprive them of their right, to enact ordinances which prohibit discrimination in
20any type of housing solely on the basis of an individual being a member of a protected
21class.
AB768-ASA1,180,1123
66.432
(2) Antidiscrimination housing ordinances. Political subdivisions may
24enact ordinances prohibiting discrimination in housing within their respective
25boundaries solely on the basis of an individual being a member of a protected class.
1Such an ordinance may be similar to
s. ss. 101.132 and 106.04 (1) to (8) or may be
2more inclusive in its terms or in respect to the different types of housing subject to
3its provisions, but any such ordinance establishing a forfeiture as a penalty for
4violation shall not be for an amount that is less than the statutory forfeitures under
5s. 106.04. Such an ordinance may permit a complainant, aggrieved person or
6respondent to elect to remove the action to circuit court after a finding has been made
7that there is reasonable cause to believe that a violation of the ordinance has
8occurred. Such an ordinance may also authorize the political subdivision, at any
9time after a complaint has been filed alleging an ordinance violation, to file a
10complaint in circuit court seeking a temporary injunction or restraining order
11pending final disposition of the complaint.
AB768-ASA1,181,413
66.46
(4) (h) 1. Subject to
subd. 2.
subds. 2. and 3., the planning commission
14may at any time, by resolution, adopt an amendment to a project plan, which
15amendment shall be subject to approval by the local legislative body and approval
16of the amendment shall require the same findings as provided in par. (g). Any
17amendment to a project plan is also subject to review by a joint review board, acting
18under sub. (4m). Adoption of an amendment to a project plan shall be preceded by
19a public hearing held by the plan commission at which interested parties shall be
20afforded a reasonable opportunity to express their views on the amendment. Notice
21of the hearing shall be published as a class 2 notice, under ch. 985. The notice shall
22include a statement of the purpose and cost of the amendment and shall advise that
23a copy of the amendment will be provided on request. Prior to such publication, a
24copy of the notice shall be sent by 1st class mail to the chief executive officer or
25administrator of all local governmental entities having the power to levy taxes on
1property within the district and to the school board of any school district which
2includes property located within the proposed district. For any county with no chief
3executive officer or administrator, this notice shall be sent to the county board
4chairperson.
AB768-ASA1,181,146
66.46
(4) (h) 2.
Not Except as provided in subd. 3., not more than once during
7the 7 years after the tax incremental district is created, the planning commission
8may adopt an amendment to a project plan under subd. 1. to modify the district's
9boundaries by adding territory to the district that is contiguous to the district and
10that is served by public works or improvements that were created as part of the
11district's project plan. Expenditures for project costs that are incurred because of an
12amendment to a project plan to which this subdivision applies may be made for not
13more than 3 years after the date on which the local legislative body adopts a
14resolution amending the project plan.
AB768-ASA1,181,2516
66.46
(4) (h) 3. With regard to a city that has a population of at least 10,000,
17was incorporated in 1875 and is located in only one county, not more than once during
18the 11 years after the tax incremental district is created, the planning commission
19may adopt an amendment to a project plan under subd. 1. to modify the district's
20boundaries by adding territory to the district that is contiguous to the district and
21that is to be served by public works or improvements that were created as part of the
22district's project plan. Expenditures for project costs that are incurred because of an
23amendment to a project plan to which this subdivision applies may be made for not
24more than 5 years after the date on which the local legislative body adopts a
25resolution amending the project plan.
AB768-ASA1,182,152
66.46
(5) (c) If the city adopts an amendment to the original project plan for any
3district which includes additional project costs at least part of which will be incurred
4after the period specified in sub. (6) (am) 1., the tax incremental base for the district
5shall be redetermined, if sub. (4) (h) 2.
or 3. applies to the amended project plan, by
6adding to the tax incremental base the value of the taxable property that is added
7to the existing district under sub. (4) (h) 2.
or 3. or, if sub. (4) (h) 2.
or 3. does not apply
8to the amended project plan, under par. (b), as of the January 1 next preceding the
9effective date of the amendment if the amendment becomes effective between
10January 2 and September 30, as of the next subsequent January 1 if the amendment
11becomes effective between October 1 and December 31 and if the effective date of the
12amendment is January 1 of any year, the redetermination shall be made on that date.
13The tax incremental base as redetermined under this paragraph is effective for the
14purposes of this section only if it exceeds the original tax incremental base
15determined under par. (b).
AB768-ASA1,183,217
66.46
(5) (ce) If the city adopts an amendment, to which sub. (4) (h) 2.
or 3. 18applies, the tax incremental base for the district shall be redetermined, by adding
19to the tax incremental base the value of the taxable property that is added to the
20existing district under sub. (4) (h) 2.
or 3., as of the January 1 next preceding the
21effective date of the amendment if the amendment becomes effective between
22January 2 and September 30, as of the next subsequent January 1 if the amendment
23becomes effective between October 1 and December 31 and if the effective date of the
24amendment is January 1 of any year, the redetermination shall be made on that date.
25The tax incremental base as redetermined under this paragraph is effective for the
1purposes of this section only if it exceeds the original tax incremental base
2determined under par. (b).
AB768-ASA1,183,244
66.46
(6) (a) If the joint review board approves the creation of the tax
5incremental district under sub. (4m), positive tax increments with respect to a tax
6incremental district are allocated to the city which created the district for each year
7commencing after the date when a project plan is adopted under sub. (4) (g). The
8department of revenue shall not authorize allocation of tax increments until it
9determines from timely evidence submitted by the city that each of the procedures
10and documents required under sub. (4) (d) to (f) have been completed and all related
11notices given in a timely manner. The department of revenue may authorize
12allocation of tax increments for any tax incremental district only if the city clerk and
13assessor annually submit to the department all required information on or before the
142nd Monday in June. The facts supporting any document adopted or action taken
15to comply with sub. (4) (d) to (f) shall not be subject to review by the department of
16revenue under this paragraph. Thereafter, the department of revenue shall
17annually authorize allocation of the tax increment to the city that created such a
18district until the department of revenue receives a notice under sub. (8) and the
19notice has taken effect under sub. (8) (b), 27 years after the tax incremental district
20is created if the district is created before October 1, 1995,
38 years after the tax
21incremental district is created if the district is created before October 1, 1995, and
22the project plan is amended under sub. (4) (h) 3. or 23 years after the tax incremental
23district is created if the district is created after September 30, 1995, whichever is
24sooner.
AB768-ASA1,184,2
166.46
(6) (am) 2. b. Expenditures authorized by the adoption of an amendment
2to the project plan under sub. (5) (c)
or (ce).
AB768-ASA1,184,145
66.46
(6) (dm) 1. After the date on which a tax incremental district
that is
6located in a city that is described in subd. 3. a. pays off the aggregate of all of its
7project costs under its project plan, but not later than the date on which a tax
8incremental district terminates under sub. (7) (am), a planning commission may
9amend under sub. (4) (h) 1. the project plan of such a tax incremental district to
10allocate positive tax increments generated by that tax incremental district to
11another tax incremental district created by that planning commission in which soil
12affected by environmental pollution exists to the extent that development has not
13been able to proceed according to the project plan because of the environmental
14pollution.
AB768-ASA1,184,2516
66.46
(6) (dm) 1m. Either before, after or on the date on which a tax incremental
17district that is located in a city that is described in subd. 3. b. pays off the aggregate
18of all of its project costs under its project plan, but not later than the date on which
19a tax incremental district terminates under sub. (7) (am), a planning commission
20may amend under sub. (4) (h) 1. the project plan of such a tax incremental district
21to allocate positive tax increments generated by that tax incremental district to
22another tax incremental district created by that planning commission in which soil
23affected by environmental pollution exists to the extent that development has not
24been able to proceed according to the project plan because of the environmental
25pollution.
AB768-ASA1,185,63
66.46
(6) (dm) 3. b. A city with a population of at least
55,000 50,000 that was
4incorporated in 1853 and that is in a county
that was incorporated in 1840 which has
5a population of at least 140,000 and that contains a portion of the Fox River and Lake
6Winnebago.
AB768-ASA1,185,109
66.46
(6) (dm) 4. This paragraph
, with regard to a city that is described in subd.
103. a., does not apply after January 1, 2002.
AB768-ASA1,185,1312
66.46
(6) (dm) 5. This paragraph, with regard to a city that is described in subd.
133. b., does not apply after January 1, 2016.
AB768-ASA1,185,2115
66.46
(7) (am) Sixteen years after the last expenditure identified in the project
16plan is made if the district to which the plan relates is created after September 30,
171995, or 20 years after the last expenditure identified in the project plan is made if
18the district to which the plan relates is created before October 1, 1995, except that
19in no case may the total number of years during which expenditures are made under
20par. sub. (6) (am) 1. plus the total number of years during which tax increments are
21allocated under this paragraph exceed 27 years.
AB768-ASA1,185,2523
66.46
(7) (ar) Notwithstanding par. (am), 22 years after the last expenditure
24identified in the project plan is made if the district to which the plan relates is created
25before October 1, 1995, and the project plan is amended under sub. (4) (h) 3.
AB768-ASA1,186,92
66.51
(1) (a) Every county or city, or both jointly, may construct, purchase,
3acquire, develop, improve, operate or maintain a county or city building, or both
4jointly, for a courthouse, safety building, city hall, hospital, armory, library,
5auditorium and music hall, municipal parking lots or other parking facilities, or
6municipal center or any combination thereof, or a university of Wisconsin
center 7college campus, as defined in s. 36.05 (6m), if the operation of such
center college
8campus has been approved by the board of regents of the university of Wisconsin
9system.
AB768-ASA1,187,1811
67.05
(5) (b) No city or village may issue any bonds for any purposes other than
12for water systems, lighting works, gas works, bridges, street lighting, street
13improvements, street improvement funding, hospitals, airports, harbor
14improvements, river improvements, breakwaters and protection piers, sewerage,
15garbage disposal, rubbish or refuse disposal, any combination of sewage, garbage or
16refuse or rubbish disposal, parks and public grounds, swimming pools and band
17shells thereon, veterans housing projects, paying the municipality's portion of the
18cost of abolishing grade crossings, for the construction of police facilities and
19combined fire and police safety buildings, for the purchase of sites for engine houses,
20for fire engines and other equipment of the fire department, for construction of
21engine houses, and for pumps, water mains, reservoirs and all other reasonable
22facilities for fire protection apparatus or equipment for fire protection, for parking
23lots or other parking facilities, for school purposes, for libraries, for buildings for the
24housing of machinery and equipment, for acquiring and developing sites for industry
25and commerce as will expand the municipal tax base, for financing the cost of
1low-interest mortgage loans under s. 66.38, for providing financial assistance to
2blight elimination, slum clearance, community development, redevelopment and
3urban renewal programs and projects under ss. 66.405 to 66.425, 66.43, 66.431,
466.4325, 66.435 and 66.46 or for university of Wisconsin system
centers college
5campuses, as defined in s. 36.05 (6m), until the proposition for their issue for the
6special purpose thereof has been submitted to the electors of the city or village and
7adopted by a majority vote. Except as provided under sub. (15), if the common council
8of any city or the village board of any village declares its purpose to raise money by
9issuing bonds for any purpose other than those above specified, it shall direct by
10resolution, which shall be recorded at length in the record of its proceedings, the clerk
11to call a special election for the purpose of submitting the question of bonding to the
12city or village electors. If a number of electors of a city or village equal to at least 15%
13of the votes cast for governor at the last general election in their city or village sign
14and file a petition conforming to the requirements of s. 8.40 with the city or village
15clerk requesting submission of the resolution, the city or village may not issue bonds
16for financing the cost of low-interest mortgage loans under s. 66.38 without calling
17a special election to submit the question of bonding to the city or village electors for
18their approval.
AB768-ASA1,187,22
2070.109 Presumption of taxability. Exemptions under this chapter shall be
21strictly construed in every instance with a presumption that the property in question
22is taxable, and the burden of proof is on the person who claims the exemption.
AB768-ASA1,188,16
2470.11 Property exempted from taxation. (intro.) The property described
25in this section is exempted from general property taxes
if the property is exempt
1under sub. (1), (2), (18), (21), (27) or (30); if it was exempt for the previous year and
2its use, occupancy or ownership did not change in a way that makes it taxable; if the
3property was taxable for the previous year, the use, occupancy or ownership of the
4property changed in a way that makes it exempt and its owner, on or before March
51, files with the assessor of the taxation district where the property is located a form
6that the department of revenue prescribes or if the property did not exist in the
7previous year and its owner, on or before March 1, files with the assessor of the
8taxation district where the property is located a form that the department of revenue
9prescribes. Leasing a part of the property described in this section does not render
10it taxable if the lessor uses all of the leasehold income for maintenance of the leased
11property, construction debt retirement of the leased property or both and if the lessee
12would be exempt from taxation under this chapter if it owned the property. Any
13lessor who claims that leased property is exempt from taxation under this chapter
14shall, upon request by the tax assessor, provide records relating to the lessor's use
15of the income from the leased property. Property exempted from general property
16taxes is:
AB768-ASA1,189,219
70.11
(39) Computers. If the owner of the property fulfills the requirements
20under s. 70.35, mainframe computers, minicomputers, personal computers,
21networked personal computers, servers, terminals, monitors, disk drives, electronic
22peripheral equipment, tape drives, printers, basic operational programs, systems
23software, prewritten software and custom software. The exemption under this
24subsection does not apply to fax machines, copiers, equipment with embedded
1computerized components or telephone systems, including equipment that is used
2to provide telecommunications services, as defined in s. 76.80 (3).
AB768-ASA1,189,134
70.35
(1) To determine the amount and value of any personal property for
5which any person, firm or corporation should be assessed, any assessor may examine
6such person or the managing agent or officer of any firm or corporation under oath
7as to all such items of personal property
and, the taxable value thereof as defined in
8s. 70.34
if the property is taxable and the fair market value if the property is exempt
9under s. 70.11 (39). In the alternative the assessor may require such person, firm or
10corporation to submit a return of such personal property and of the taxable value
11thereof. There shall be annexed to such return the declaration of such person or of
12the managing agent or officer of such firm or corporation that the statements therein
13contained are true.
AB768-ASA1,189,2515
70.35
(2) The return shall be made and all the information therein requested
16given by such person on a form prescribed by the assessor with the approval of the
17department of revenue which shall provide suitable schedules for such information
18bearing on value as the department deems necessary to enable the assessor to
19determine the true cash value of the taxable personal property
, and of the personal
20property that is exempt under s. 70.11 (39), that is owned or in the possession of such
21person on January 1 as provided in s. 70.10. The return may contain methods of
22deriving assessable values from book values and for the conversion of book values to
23present values, and a statement as to the accounting method used. No person shall
24be required to take detailed physical inventory for the purpose of making the return
25required by this section.
AB768-ASA1,190,42
70.36
(1m) Any person, firm or corporation that fails to include information on
3property that is exempt under s. 70.11 (39) on the report under s. 70.35 shall forfeit
4$10 for every $100 or major fraction thereof that is not reported.
AB768-ASA1,191,2
670.365 (title)
Notice of higher changed assessment. When the assessor
7places a valuation of assesses any taxable real property, or
of any improvements
8taxed as personal property under s. 77.84 (1),
which is $300 or more higher and
9arrives at a different total than the
valuation placed on assessment of it for the
10previous year, the assessor shall notify the person assessed if the address of the
11person is known to the assessor, otherwise the occupant of the property. The notice
12shall be in writing and shall be sent by ordinary mail at least
10 15 days before the
13meeting of the board of review or before the meeting of the board of assessors in 1st
14class cities and in 2nd class cities that have a board of assessors under s. 70.075 and
15shall contain the amount of the
increased changed assessment and the
time, date
and
16place of the meeting of the local board of review or of the board of assessors. However,
17if the assessment roll is not complete, the notice shall be sent by ordinary mail at
18least
10 15 days prior to the date to which the board of review has adjourned. The
19assessor shall attach to the assessment roll a statement that the notices required by
20this section have been mailed and failure to receive the notice shall not affect the
21validity of the
increased changed assessment, the resulting
increased changed tax,
22the procedures of the board of review or of the board of assessors or the enforcement
23of delinquent taxes by statutory means. The secretary of revenue shall by rule
24prescribe the form of the notice required under this section. The form shall include
1information notifying the taxpayer of the procedures to be used to object to the
2assessment.
AB768-ASA1,191,215
70.375
(6) Indexing. The
For calendar year 1983 and corresponding fiscal years
6and thereafter, the dollar amounts in sub. (5) and s. 70.395 (1) and (2) (d) 1m. and
75. a. and (dg) shall be changed to reflect the percentage change between the gross
8national product deflator for June of the current year and the gross national product
9deflator for June of the previous year, as determined by the U.S. department of
10commerce as of December 30 of the year for which the taxes are due, except that no
11annual increase may be more than 10%.
For calendar year 1983 and corresponding
12fiscal years and thereafter until calendar year 1997 and corresponding fiscal years,
13the dollar amounts in s. 70.395 (1m), 1995 stats., shall be changed to reflect the
14percentage change between the gross national product deflator for June of the
15current year and the gross national product deflator for June of the previous year,
16as determined by the U.S. department of commerce as of December 30 of the year for
17which the taxes are due, except that no annual increase may be more than 10%. The
18revised amounts shall be rounded to the nearest whole number divisible by 100 and
19shall not be reduced below the amounts under sub. (5) on November 28, 1981.
20Annually, the department shall adopt any changes in dollar amounts required under
21this subsection and incorporate them into the appropriate tax forms.
AB768-ASA1,192,13
2370.45 Return and examination of rolls. When the assessment rolls have
24been completed in cities of the 1st class, they shall be delivered to the commissioner
25of assessments, in all other cities to the city clerk, in villages to the village clerk and
1in towns to the town clerk.
These At least 15 days before the first day on which the
2assessment rolls are open for examination, these officials shall have published a
3class 1 notice if applicable, or posted notice, under ch. 985, in anticipation of the roll
4delivery as provided in s. 70.50, that on certain days, therein named, the assessment
5rolls will be open for examination by the taxable inhabitants, which notice may
6assign a day or days for each ward, where there are separate assessment rolls for
7wards, for the inspection of rolls.
The assessor shall be present for at least 2 hours
8while the assessment roll is open for inspection. Instructional material under s.
973.03 (52) shall be available at the meeting. On examination the commissioner of
10assessments, assessor or assessors may make changes that are necessary to perfect
11the assessment roll or rolls, and after the corrections are made the roll or rolls shall
12be submitted by the commissioner of assessments or clerk of the municipality to the
13board of review.
AB768-ASA1,192,2015
70.46
(4) No board of review may be constituted unless it includes at least one
16voting member who, within 2 years of the board's first meeting, has attended a
17training session under s. 73.03 (54) and unless that member is the municipality's
18chief executive officer or that officer's designee. The municipal clerk shall provide
19an affidavit to the department of revenue stating whether the requirement under
20this subsection has been fulfilled.
AB768-ASA1, s. 279e
21Section 279e. 70.47 (2) of the statutes is repealed and recreated to read:
AB768-ASA1,193,322
70.47
(2) Notice. At least 15 days before the first session of the board of review,
23the clerk of the board of review shall publish a class 1 notice, place a notice in at least
243 public places and place a notice on the door of the town hall, of the village hall, of
25the council chambers or of the city hall of the time and place of the first meeting of
1the board of review under sub. (3) and of the requirements under sub. (7) (aa) and
2(ac) to (af). A taxpayer who shows that the clerk failed to publish the notice under
3this subsection may file a claim under s. 74.37.
AB768-ASA1, s. 279f
4Section 279f. 70.47 (3) (a) of the statutes is repealed and recreated to read:
AB768-ASA1,193,55
70.47
(3) (a) At its first meeting, the board of review:
AB768-ASA1,193,66
1. Shall receive the assessment roll and sworn statements from the clerk.
AB768-ASA1,193,87
2. Shall be in session at least 2 hours for taxpayers to appear and examine the
8assessment roll and other assessment data.
AB768-ASA1,193,109
3. Shall schedule for hearing each written objection that it receives during the
10first 2 hours of the meeting or that it received prior to the first meeting.
AB768-ASA1,193,1411
4. Shall grant a waiver of the 48-hour notice of an intent to file a written or oral
12objection if a property owner who does not meet the notice requirement appears
13before the board during the first 2 hours of the meeting, shows good cause for failure
14to meet the 48-hour notice requirement and files a written objection.
AB768-ASA1,193,1815
5. May hear any written objections if the board gave notice of the hearing to the
16property owner and the assessor at least 48 hours before the beginning of the
17scheduled meeting or if both the property owner and the assessor waive the 48-hour
18notice requirement.
AB768-ASA1, s. 279g
19Section 279g. 70.47 (3) (ag), (ah), (ak), (aL) and (ar) of the statutes are created
20to read:
AB768-ASA1,193,2221
70.47
(3) (ag) The assessor shall be present at the first meeting of the board of
22review.
AB768-ASA1,194,523
(ah) For each properly filed written objection that the board receives and
24schedules during its first meeting, but does not hear at the first meeting, the board
25shall notify each objector and the assessor, at least 48 hours before an objection is to
1be heard, of the time of that hearing. If, during any meeting, the board determines
2that it cannot hear some of the written objections at the time scheduled for them, it
3shall create a new schedule, and it shall notify each objector who has been
4rescheduled, at least 48 hours before the objection is to be heard, of the new time of
5the hearing.
AB768-ASA1,194,126
(ak) If an objector fails to provide written or oral notice of an intent to object
748 hours before the first scheduled meeting, fails to request a waiver of the notice
8requirement under par. (a) 4., appears before the board at any time up to the end of
9the 5th day of the session or up to the end of the final day of the session if the session
10is less than 5 days, files a written objection and provides evidence of extraordinary
11circumstances; the board of review may waive all notice requirements and hear the
12objection.
AB768-ASA1,194,1613
(aL) If the assessment roll is not completed at the time of the first meeting, the
14board shall adjourn for the time necessary to complete the roll, and shall post a
15written notice on the outer door of the place of meeting stating the time to which the
16meeting is adjourned.
AB768-ASA1,194,2017
(ar) With respect to the assessment rolls of taxing districts prepared by a county
18assessor, the board of review as constituted under s. 70.99 (10) shall schedule a
19meeting in each taxing jurisdiction on specific dates and shall comply with the
20provisions of this subsection and sub. (2) in each taxing district.
AB768-ASA1,195,322
70.47
(3) (b) The municipal governing body may by ordinance or resolution
23designate hours, other than those set forth in par. (a), during which the board shall
24hold its first meeting, but not fewer than
4 2 hours on the first meeting day between
258 a.m. and midnight. Such change in the time shall not become effective unless notice
1thereof is published in the official newspaper if in a city, or posted in not less than
23 public places if in any other municipality, at least
10 15 days before such first
3meeting.
AB768-ASA1,195,75
70.47
(6m) Removal of a member. (a) A municipality, except a 1st class city
6or a 2nd class city, shall remove, for the hearing on an objection, a member of the
7board of review if any of the following conditions applies:
AB768-ASA1,195,138
1. A person who is objecting to a valuation, at the time that the person provides
9written or oral notice of an intent to file an objection and at least 48 hours before the
10first scheduled session of the board of review or at least 48 hours before the objection
11is heard if the objection is allowed under sub. (3) (a), requests the removal, except
12that no more than one member of the board of review may be removed under this
13subdivision.
AB768-ASA1,195,1514
2. A member of the board of review has a conflict of interest under an ordinance
15of the municipality in regard to the objection.
AB768-ASA1,195,1916
3. A member of the board of review has a bias in regard to the objection and,
17if a party requests the removal of a member for a bias, the party submits with the
18request an affidavit stating that the party believes that the member has a personal
19bias or prejudice against the party and stating the nature of that bias or prejudice.
AB768-ASA1,195,2320
(b) A member of a board of review who would violate s. 19.59 by hearing an
21objection shall recuse himself or herself from that hearing. The municipal clerk shall
22provide to the department of revenue an affidavit declaring whether the requirement
23under this paragraph is fulfilled.
AB768-ASA1,196,3
1(c) If a member or members are removed under par. (a) or are recused under
2par. (b), the board may replace the member or members or its remaining members
3may hear the objection, except that no fewer than 3 members may hear the objection.
AB768-ASA1,196,85
70.47
(6r) Comments. Any person may provide to the municipal clerk written
6comments about valuations, assessment practices and the performance of an
7assessor. The clerk shall provide all of those comments to the appropriate municipal
8officer.
AB768-ASA1,197,1410
70.47
(7) (a)
The board of review may not hear an objection to the amount or
11valuation of property unless, at least 48 hours before the board's first scheduled
12meeting, the objector provides to the board's clerk written or oral notice of an intent
13to file an objection, except that, upon a showing of good cause and the submission of
14a written objection, the board shall waive that requirement during the first 2 hours
15of the board's first scheduled meeting, and the board may waive that requirement up
16to the end of the 5th day of the session or up to the end of the final day of the session
17if the session is less than 5 days with proof of extraordinary circumstances for failure
18to meet the 48-hour notice requirement and failure to appear before the board of
19review during the first 2 hours of the first scheduled meeting. Objections to the
20amount or valuation of property shall first be made in writing and filed with the clerk
21of the board of review
prior to adjournment of public hearings by the board. If the
22board is in session 5 days, including its first meeting and any adjourned meetings,
23all objections shall be filed within such time unless failure to file within such time
24is waived by the board upon a showing of good cause for such failure within the first
252 hours of the board's first scheduled meeting, except that, upon evidence of
1extraordinary circumstances, the board may waive that requirement up to the end
2of the 5th day of the session or up to the end of the final day of the session if the session
3is less than 5 days. The board may require such objections to be submitted on forms
4approved by the department of revenue
, and the board shall require that any forms
5include stated valuations of the property in question. Persons who own land and
6improvements to that land may object to the aggregate valuation of that land and
7improvements to that land, but no person who owns land and improvements to that
8land may object only to the valuation of that land or only to the valuation of
9improvements to that land. No person shall be allowed in any action or proceedings
10to question the amount or valuation of property unless such written objection has
11been filed and such person in good faith presented evidence to such board in support
12of such objections and made full disclosure before said board, under oath of all of that
13person's property liable to assessment in such district and the value thereof. The
14requirement that it be in writing may be waived by express action of the board.