Wisconsin Legislature: AB903-ASA1,4,13

AB903-ASA1,4,21 16(2) (a) The documents and information received by an assessor under sub. (1)
17shall be the confidential records of the assessor's office and are not subject to the right
18of inspection and copying under s. 19.35 (1). The municipality or county shall provide
19by ordinance for the confidentiality of the documents and information and shall
20provide exceptions for persons using the documents or information in the discharge
21of the duties of their office or duties imposed by law or order of a court.

AB903-ASA1,5,222 (b) Any document or information received by an assessor under sub. (1) shall
23remain under seal before the board of assessors, board of review, department of
24revenue, tax appeals commission, and court unless a court grants a request under

1par. (c) or the person who provided the document or information to the assessor
2consents to the unsealing.

AB903-ASA1,5,153 (c) In an action under s. 74.37 or by petition to the circuit court, an assessor may
4request the court to unseal any document or information received by an assessor
5under sub. (1). A person objecting to an assessment under s. 70.47 (7) or seeking to
6recover an amount under s. 74.37 may request a court to gain access to any document
7or information received by an assessor under sub. (1) that was used to assess, or
8defend the assessment of, the person's property or is otherwise relevant to the
9property's assessment. The person who provided the document or information to the
10assessor shall be provided notice of any motion or petition filed under this paragraph
11and a reasonable opportunity to participate in any proceeding in which the motion
12or petition is considered. In determining whether to grant a request under this
13paragraph, the court shall balance the need to keep the document or information
14confidential with the ability of the assessor to defend, and the person to challenge,
15the assessment.

AB903-ASA1,5,17 16(3) A person to whom a request is made under sub. (1) is not obligated to
17produce a document that is not in that person's possession.

AB903-ASA1,5,24 18(4) No document or information provided under this section is controlling on
19the assessor in the assessment of the property. Nothing in this section limits the
20authority of the assessor to seek additional evidence from any source as to the full
21value of the property, but the failure of any person to respond to a request may not
22limit the ability of the person to challenge an assessment in any venue. Nothing in
23this section creates a presumption that any information or document described or
24collected under this section is relevant to the assessment of property.

AB903-ASA1,2 25Section 2 . 70.47 (2m) of the statutes is amended to read:

AB903-ASA1,6,6

170.47 (2m) Open meetings. All Except when the board of review determines
2it necessary to meet in closed session to maintain the confidentiality of information
3required to remain under seal under s. 70.325 (2), all meetings of the board of review
4shall be publicly held and open to all citizens at all times. No and no formal action
5of any kind shall may be introduced, deliberated upon, or adopted at any closed
6session or meeting of a board of review.

AB903-ASA1,3 7Section 3. 70.47 (7) (af) of the statutes is amended to read:

AB903-ASA1,6,248 70.47 (7) (af) No person upon whom a timely request was made under s. 70.325
9(1) may appear offer a document in a valuation hearing before the board of review,
10testify to the board by telephone or object to a valuation; if that valuation was made
11by the assessor or the objector using the income method; unless no later than 7 days
12before the first meeting of the board of review the person supplies to the assessor all
13of the information about income and expenses, as specified in the manual under s.
1473.03 (2a), that the assessor requests. The municipality or county shall provide by
15ordinance for the confidentiality of information about income and expenses that is
16provided to the assessor under this paragraph and shall provide exceptions for
17persons using the information in the discharge of duties imposed by law or of the
18duties of their office or by order of a court. The information that is provided under
19this paragraph is not subject to the right of inspection and copying under s. 19.35 (1)
20unless a court determines before the first meeting of the board of review that the
21information is inaccurate if the document was in the person's possession at the time
22the request was made, the document was the subject of the request, and the person
23failed to provide the assessor with the document no later than March 31 of the year
24the request was made.

AB903-ASA1,4 25Section 4. 70.47 (8) (d) of the statutes is amended to read:

AB903-ASA1,7,4

170.47 (8) (d) It may and upon request of the assessor or the objector shall compel
2the attendance of witnesses, except objectors who may testify by telephone, and the
3production of all books, inventories, appraisals, documents and other data which
4may throw light upon the value of property documents described in s. 70.325 (1).

AB903-ASA1,5 5Section 5 . 70.47 (9) (a) of the statutes is amended to read:

AB903-ASA1,7,176 70.47 (9) (a) From the evidence before it the board shall determine whether the
7assessor's assessment is correct. If a court rejects a request made under s. 70.325 (2)
8(c) by the person objecting to the assessment, the board of review may not consider
9evidence brought by an assessor that consists of, or is based on, the document or
10information that was the subject of the request. If the assessment is too high or too
11low, the board shall raise or lower the assessment accordingly and shall state on the
12record the correct assessment and that that assessment is reasonable in light of all
13of the relevant evidence that the board received. A majority of the members of the
14board present at the meeting to make the determination shall constitute a quorum
15for purposes of making such determination, and a majority vote of the quorum shall
16constitute the determination. In the event there is a tie vote, the assessment shall
17be sustained.

AB903-ASA1,6 18Section 6 . 74.37 (6) of the statutes is created to read:

AB903-ASA1,7,2319 74.37 (6) Limitation on evidence. If a court rejects a request made under s.
2070.325 (2) (c) by the person seeking to recover an amount under this section, the
21court, in determining whether the assessment of property was excessive, may not
22consider evidence brought by an assessor that consists of, or is based on, the
23document or information that was the subject of the request.

AB903-ASA1,7,2424 (End)