70.47(3)(a)(a) At its first meeting, the board of review shall receive the assessment roll and sworn statements from the clerk and prior to adjournment shall be in session at least one day from 10 a.m. to 4 p.m., except for a one hour recess for lunch, for taxpayers to appear and examine the assessment roll and other assessment data and be heard in relation to the assessment. If the assessment roll is not completed, the board shall adjourn for such time as is necessary to complete the roll, and shall post a written notice on the outer door of the place of meeting stating to what time the meeting is adjourned. With respect to the assessment rolls of taxing districts prepared by a county assessor, the board of review as constituted under
s. 70.99 (10) shall schedule meetings in each taxing district on specific dates beginning with the 2nd Monday of April and shall be in session on the specified dates from 10 a.m. to 4 p.m., except for a one hour recess for lunch, for taxpayers to appear and examine the assessment roll and other assessment data and be heard in relation to the assessment. Notice of the time and place of meeting shall be posted in advance by the clerk of the taxing district in at least 3 public places and on the door of the village hall, council chambers or city hall or the town hall on the date set by the board of review.
70.47(3)(b)
(b) The municipal governing body may by ordinance or resolution designate hours, other than those set forth in
par. (a), during which the board shall hold its first meeting, but not fewer than 4 hours on the first meeting day between 8 a.m. and midnight. Such change in the time shall not become effective unless notice thereof is published in the official newspaper if in a city, or posted in not less than 3 public places if in any other municipality, at least 10 days before such first meeting.
70.47(4)
(4) Adjournment. The board may adjourn from time to time until its business is completed. If an adjournment be had for more than one day, a written notice shall be posted on the outer door of the place of meeting, stating to what time said meeting is adjourned.
70.47(5)
(5) Records. The clerk shall keep a record in the minute book of all proceedings of the board.
70.47(6)
(6) Board's duty. The board shall carefully examine the roll or rolls and correct all apparent errors in description or computation, and shall add all omitted property as provided in
sub. (10). The board shall not raise or lower the assessment of any property except after hearing as provided in
subs. (8) and
(10).
70.47(7)(a)(a) Objections to the amount or valuation of property shall first be made in writing and filed with the clerk of the board of review prior to adjournment of public hearings by the board. If the board is in session 5 days, including its first meeting and any adjourned meetings, all objections shall be filed within such time unless failure to file within such time is waived by the board upon a showing of good cause for such failure. The board may require such objections to be submitted on forms approved by the department of revenue. 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 shall be allowed in any action or proceedings to question the amount or valuation of property unless such written objection has been filed and such person in good faith presented evidence to such board in support of such objections and made full disclosure before said board, under oath of all of that person's property liable to assessment in such district and the value thereof. The requirement that it be in writing may be waived by express action of the board.
70.47(7)(aa)
(aa) No person shall 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 such property.
70.47(7)(ab)
(ab) For the purpose of this section, the managing entity, as defined in
s. 707.02 (15), or its designees, may be considered the taxpayer as an agent for the time-share owner, as defined in
s. 707.02 (31), and may file one objection and make one appearance before the board of review concerning all objections relating to a particular real property improvement and the land associated with it. A time-share owner may file one objection and make one appearance before the board of review concerning the assessment of the building unit in which he or she owns a time share.
70.47(7)(b)
(b) Upon receipt of an objection, the board shall establish a time for hearing the objection. At least 48 hours' notice of the time of hearing must be given to the objector or the objector's attorney, and to the municipal attorney and assessor. If all parties are present, or the objector is in communication with the board by telephone under
sub. (8) (intro.) and all other parties are present, and waive such notice in the minutes, the hearing may be held forthwith.
70.47(7)(bb)
(bb) Upon receipt of an objection with respect to the assessment rolls of taxation districts prepared by a county assessor the board of review as constituted under
s. 70.99 (10) may direct such objection to be investigated by the county board of assessors if such board has been established under
s. 70.99 (10m). If such objection has been investigated by the county board of assessors as provided by
s. 70.99 (10m), the county board of review may adopt the determination of county board of assessors unless the objector requests or the board of review orders a hearing. At least 2 days' notice of the time fixed for such hearing shall be given to the objector or the objector's attorney and to the corporation counsel. If the county board of review adopts the determination of the county board of assessors and no further hearing is held, the clerk of the board of review shall record the adoption in the minutes of the board and shall correct the assessment roll as provided by
s. 70.48.
70.47(8)
(8) Hearing. The board shall hear upon oath all persons who appear before it in relation to the assessment. The board shall hear upon oath, by telephone, all ill or disabled persons who present to the board a letter from a physician, surgeon or osteopath that confirms their illness or disability. The board at such hearing shall proceed as follows:
70.47(8)(a)
(a) The clerk shall swear all persons testifying before it or by telephone in relation to the assessment.
70.47(8)(b)
(b) The owner or the owner's representatives and the owner's witnesses shall first be heard.
70.47(8)(c)
(c) The board may examine under oath such persons as it believes have knowledge of the value of such property.
70.47(8)(d)
(d) It may and upon request of the assessor shall compel the attendance of witnesses, except objectors who may testify by telephone, and the production of all books, inventories, appraisals, documents and other data which may throw light upon the value of property.
70.47(8)(e)
(e) All proceedings shall be taken in full by a stenographer or by a recording device, the expense thereof to be paid by the district. The board may order that the notes be transcribed, and in case of an appeal or other court proceedings they shall be transcribed. If the proceedings are taken by a recording device, the clerk shall keep a list of persons speaking in the order in which they speak.
70.47(8)(f)
(f) The clerk's notes, written objections and all other material submitted to the board of review, tape recordings of the proceedings and any other transcript of proceedings shall be retained for at least 7 years, shall be available for public inspection and copies of these items shall be supplied promptly at a reasonable time and place to anyone requesting them at the requester's expense.
70.47(9)(a)(a) From the evidence before it the board shall determine whether the assessor's valuation is correct. If too high or too low, it shall raise or lower the same accordingly. A majority of the members of the board present at the meeting to make the determination shall constitute a quorum for purposes of making such determination, and a majority vote of the quorum shall constitute the determination. In the event there is a tie vote, the assessor's valuation shall be sustained.
70.47(9)(b)
(b) A board member may not be counted in determining a quorum and may not vote concerning any determination unless, concerning such determination, such member:
70.47(9)(b)2.
2. Received the transcript of the hearing no less than 5 days prior to the meeting and read such transcript; or
70.47(9)(b)3.
3. Received a mechanical recording of the evidence no less than 5 days prior to the meeting and listened to such recording; or
70.47(9)(b)4.
4. Received a copy of a summary and all exceptions thereto no less than 5 days prior to the meeting and read such summary and exceptions. In this subdivision "summary" means a written summary of the evidence prepared by one or more board members attending the hearing of evidence, which summary shall be distributed to all board members and all parties to the contested assessment and "exceptions" means written exceptions to the summary of evidence filed by parties to the contested assessment.
70.47(10)
(10) Assessment by board. If the board has reason to believe, upon examination of the roll and other pertinent information, that other property, the assessment of which is not complained of, is assessed above or below the general average of the assessment of the taxation district, or is omitted, the board shall:
70.47(10)(a)
(a) Notify the owner, agent or possessor of such property of its intention to review such assessment or place it on the assessment roll and of the time and place fixed for such hearing in time to be heard before the board in relation thereto, provided the residence of such owner, agent or possessor be known to any member of the board or the assessor.
70.47(10)(b)
(b) Fix the day, hour and place at which such matter will be heard.
70.47(10)(c)
(c) Subpoena such witnesses, except objectors who may testify by telephone, as it deems necessary to testify concerning the value of such property and, except in the case of an assessment made by a county assessor pursuant to
s. 70.99, the expense incurred shall be a charge against the district.
70.47(10)(d)
(d) At the time appointed proceed to review the matter as provided in
sub. (8).
70.47(11)
(11) Parties. In all proceedings before the board the taxation district shall be a party in interest to secure or sustain an equitable assessment of all the property in the taxation district.
70.47(12)
(12) Notice of decision. Prior to final adjournment, the board of review shall provide the objector, or the appropriate party under
sub. (10), notice by personal delivery or by mail, return receipt required, of the amount of the assessment as finalized by the board and an explanation of appeal rights and procedures under
sub. (14) and
ss. 70.85,
74.35 and
74.37. Upon delivering or mailing the notice under this subsection, the clerk of the board of review shall prepare an affidavit specifying the date when that notice was delivered or mailed.
70.47(13)
(13) Certiorari. Except as provided in
s. 70.85, appeal from the determination of the board of review shall be by an action for certiorari commenced within 90 days after the taxpayer receives the notice under
sub. (12). The action shall be given preference. If the court on the appeal finds any error in the proceedings of the board which renders the assessment or the proceedings void, it shall remand the assessment to the board for further proceedings in accordance with the court's determination and retain jurisdiction of the matter until the board has determined an assessment in accordance with the court's order. For this purpose, if final adjournment of the board occurs prior to the court's decision on the appeal, the court may order the governing body of the assessing authority to reconvene the board.
70.47(14)
(14) Tax payments. In the event the board of review has not completed its review or heard an objection to an assessment on real or personal property prior to the date the taxes predicated upon such assessment are due, or in the event there is an appeal as provided in
sub. (13) and
s. 74.37 from the correction of the board of review to the court, the time for payment of such taxes as levied is the same as provided in
ch. 74 and if not paid in the time prescribed, such taxes are delinquent and subject to the same provisions as other delinquent taxes.
70.47(15)
(15) Saving clause. Nothing herein contained shall be construed to alter or repeal any of the provisions of
s. 70.35.
70.47(16)
(16) First class city, filing objections, proceedings, appeal. 70.47(16)(a)(a) In 1st class cities all objections to the amount or valuation of real or personal property shall be first made in writing and filed with the commissioner of assessments on or before the 3rd Monday in May. No person may, in any action or proceeding, question the amount or valuation of real or personal property in the assessment rolls of the city unless objections have been so filed. The board may not waive the requirement that objections be in writing. 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. If the objections have been investigated by a committee of the board of assessors under
s. 70.07 (6), the board of review may adopt the recommendation of the committee unless the objector requests or the board orders a hearing. At least 2 days' notice of the time fixed for the hearing shall be given to the objector or attorney and to the city attorney of the city. The provisions of the statutes relating to boards of review not inconsistent with this subsection apply to proceedings before the boards of review of 1st class cities, except that the board need not adjourn until the assessment roll is completed by the commissioner of assessments, as required in
s. 70.07 (6), but may immediately hold hearings on objections filed with the commissioner of assessments, and the changes, corrections and determinations made by the board acting within its powers shall be prima facie correct. Appeal from the determination shall be by an action for certiorari commenced within 90 days after the taxpayer receives the notice under
sub. (12). The action shall be given preference.
70.47(16)(b)
(b) In 1st class cities if an assessment valuation for taxes based on the value of real property is the same for the current year as for the preceding year and ownership of the property is unchanged, and if an objection had been filed to the assessment valuation for the preceding year and the assessed valuation by the assessor was sustained by the board of review or the courts, an objection filed under
sub. (7) to the assessment valuation on the same property for the current year shall be subject to a fee not to exceed $10 payable to the city at the time of filing the objection or within 3 days thereafter, and the fee shall be a condition for the hearing of the objection before the board of review.
70.47(17)
(17) Summary of proceedings. After the board of review has completed its determinations, the clerk shall prepare a summary of the proceedings and determinations, on forms prescribed by the department of revenue, which shall include the following information:
70.47(17)(b)
(b) Description or designation of the property subject to the objection;
70.47(17)(c)
(c) Amount of the assessment about which taxpayer objected;
70.47(17)(d)
(d) Names of any persons who appeared on behalf of taxpayer; and
70.47(17)(e)
(e) Board's determination on taxpayer's objection.
70.47(18)(a)(a) Whoever with intent to injure or defraud alters, damages, removes or conceals any of the items specified under
subs. (8) (f) and
(17) may be fined not more than $1,000 or imprisoned not more than 2 years or both.
70.47(18)(b)
(b) Whoever intentionally alters, damages, removes or conceals any public notice, posted as required by
sub. (2), before the expiration of the time for which the notice was posted, may be fined not more than $200 or imprisoned not more than 6 months or both.
70.47 History
History: 1973 c. 90;
1975 c. 151,
199,
427;
1977 c. 29 ss.
755,
1647 (8);
1977 c. 273;
1977 c. 300 ss.
2,
8;
1977 c. 414;
1979 c. 34 ss.
878 to
880,
2102 (46) (b);
1979 c. 95,
110,
355;
1981 c. 20,
289;
1983 a. 192,
219,
432;
1985 a. 39;
1985 a. 120 ss.
155,
3202 (46);
1985 a. 188 s.
16;
1987 a. 27,
139,
254,
378,
399;
1989 a. 31;
1991 a. 39,
156,
218,
315,
316;
1993 a. 82,
307.
70.47 Note
Judicial Council Note, 1981: References in subs. (13) and (16) (a) to "writs" of certiorari have been removed because that remedy is now available in an ordinary action. See s. 781.01, stats., and the note thereto. [Bill 613-A]
70.47 Annotation
The board of review may deny taxpayer a hearing if he fails to state his objections on an approved form; the board does not have to accept the information supplied by taxpayer in a different style. On certiorari under this section review is limited to the action of the board. Bitters v. Newbold, 51 W (2d) 493, 187 NW (2d) 339.
70.47 Annotation
Subsequent to the presentation of evidence by the taxpayer, board of review consideration of testimony by the village assessor at an executive session was contrary to the state open meeting law, s. 66.77, 1973 stats., [now 19.81-19.98] since although it was permissible for the board to convene a closed session for the purpose of deliberating after a quasi-judicial hearing, the proceedings did not constitute mere deliberations but were a continuation of the quasi-judicial hearing without the presence of or notice to the objecting taxpayer. Dolphin v. Board of Review, 70 W (2d) 403, 234 NW (2d) 277.
70.47 Annotation
See note to s. 808.03, citing Steenberg v. Town of Oakfield, 157 W (2d) 674, 461 NW (2d) 148 (Ct. App. 1990).
70.47 Annotation
On certiorari review of board of review decision only whether the board acted (a) within its jurisdiction, (b) according to law, (c) arbitrarily, oppressively or unreasonably or (d) without evidence to make the order or determination in question is considered. Metro. Holding v. Milwaukee Review Bd. 173 W (2d) 626, 495 NW (2d) 314 (1993).
70.47 Annotation
Boards of review cannot rely on exemptions in s. 19.85 (1) to close any meeting in view of explicit requirements in s. 70.47 (2m). 65 Atty. Gen. 162.
70.47 Annotation
Wisconsin's Property Tax Assessment Appeal System. Ardern. Wis. Law. March 1995.
70.48
70.48
Assessor to attend board of review. The assessor or the assessor's authorized representative shall attend without order or subpoena all hearings before the board of review and under oath submit to examination and fully disclose to the board such information as the assessor may have touching the assessment and any other matters pertinent to the inquiry being made. All part-time assessors shall receive the same compensation for such attendance as is allowed to the members of the board but no county assessor or member of a county assessor's staff shall receive any compensation other than that person's regular salary for attendance at a board of review. The clerk shall make all corrections to the assessment roll ordered by the board of review, including all changes in the valuation of real property. When any valuation of real property is changed the clerk shall enter the valuation fixed by the board in red ink in the proper class above the figures of the assessor, and the figures of the assessor shall be crossed out with red ink. The clerk shall also enter upon the assessment roll, in the proper place, the names of all persons found liable to taxation on personal property by the board of review, setting opposite such names respectively the aggregate valuation of such property as determined by the assessor, after deducting exemptions and making such corrections as the board has ordered. All changes in valuation of personal property made by the board of review shall be made in the same manner as changes in real estate.
70.48 History
History: 1991 a. 316.
70.49
70.49
Affidavit of assessor. 70.49(1)
(1) Before the meeting of the board of review, the assessor shall attach to the completed assessment roll an affidavit in a form prescribed by the department of revenue.
70.49(2)
(2) The value of all real and personal property entered into the assessment roll to which such affidavit is attached by the assessor shall, in all actions and proceedings involving such values, be presumptive evidence that all such properties have been justly and equitably assessed in proper relationship to each other.
70.49(3)
(3) No assessor shall be allowed in any court or place by oath or testimony to contradict or impeach any affidavit or certificate made or signed by the assessor as assessor.
70.49(4)
(4) In this section "assessor" means an assessor or any person appointed or designated under
s. 70.055 or
70.75.
70.49 History
History: 1991 a. 316;
1993 a. 307.
70.50
70.50
Delivery of roll. Except in counties that have a county assessment system under
s. 70.99 and in cities of the 1st class and in 2nd class cities that have a board of assessors under
s. 70.075 the assessor shall, on or before the first Monday in May, deliver the completed assessment roll and all the sworn statements and valuations of personal property to the clerk of the town, city or village, who shall file and preserve them in the clerk's office. On or before the first Monday in April, a county assessor under
s. 70.99 shall deliver the completed assessment roll and all sworn statements and valuations of personal property to the clerks of the towns, cities and villages in the county, who shall file and preserve them in the clerk's office.
70.501
70.501
Fraudulent valuations by assessor. Any assessor, or person appointed or designated under
s. 70.055 or
70.75, who intentionally fixes the value of any property assessed by that person at less or more than the true value thereof prescribed by law for the valuation of the same, or intentionally omits from assessment any property liable to taxation in the assessment district, or otherwise intentionally violates or fails to perform any duty imposed upon that person by law relating to the assessment of property for taxation, shall forfeit to the state not less than $50 nor more than $250.
70.501 History
History: 1991 a. 316.
70.502
70.502
Fraud by member of board of review. Any member of the board of review of any assessment district who shall intentionally fix the value of any property assessed in such district, or shall intentionally agree with any other member of such board to fix the value of any of such property at less or more than the true value thereof prescribed by law for the valuation of the same, or shall intentionally omit or agree to omit from assessment, any property liable to taxation in such assessment district, or shall otherwise intentionally violate or fail to perform any duty imposed upon the member by law relating to the assessment of property for taxation, shall forfeit to the state not less than $50 nor more than $250.
70.502 History
History: 1991 a. 316.
70.503
70.503
Civil liability of assessor or member of board of review. If any assessor, or person appointed or designated under
s. 70.055 or
70.75, or any member of the board of review of any assessment district is guilty of any violation or omission of duty as specified in
ss. 70.501 and
70.502, such persons shall be liable in damages to any person who may sustain loss or injury thereby, to the amount of such loss or injury; and any person sustaining such loss or injury shall be entitled to all the remedies given by law in actions for damages for tortious or wrongful acts. This section does not apply to the department of revenue or its employes when appointed or designated under
s. 70.055 or
70.75.
70.503 History
History: 1977 c. 29.
70.51
70.51
Assessment review and tax roll in first class cities. 70.51(1)(1) The board of review in all 1st class cities, after they have examined, corrected and completed the assessment roll of said city and not later than the first Monday in November, shall deliver the same to the commissioner of assessments, who shall thereupon reexamine and perfect the same and make out therefrom a complete tax roll in the manner and form provided by law. All laws applicable to any such city relating to the making of such tax rolls shall apply to the making of the tax roll by said commissioner of assessments, except that the work of making said rolls shall be performed by the assessors and such other employes in the commissioner of assessments' office as the commissioner of assessments shall designate. After the completion of said tax roll in the manner provided by law, the commissioner of assessments shall deliver the tax roll to the city treasurer of such city on the 3rd Monday of December in each year.
70.51(1a)
(1a) If the board of review has not completed its work within the time limited by the first Monday in November, it shall nevertheless deliver the assessment roll to the commissioner of assessments as therein required, and the commissioner of assessments shall thereupon perfect the same as though the board of review had fully completed its work thereon. In any case wherein the board of review alters the assessment after the first Monday of November and before the treasurer is required to make the return of delinquent taxes, the assessment roll and the tax roll may be corrected accordingly in the manner provided in
s. 74.05, except that the consent of the treasurer shall not be required.
70.51(2)
(2) The county clerk of any county having a population of 500,000 or more and containing a city of the 1st class shall deliver the county clerk's certificates of apportionment of taxes to the commissioner of assessments instead of the city clerk of such city.
70.511
70.511
Delayed action of reviewing authority. 70.511(1)(1)
Value to be used in setting tax rate. If the reviewing authority has not completed its work prior to the time set by a municipality for establishing its current tax rate, the municipality shall use the total value, including contested values, shown in the assessment roll in setting its tax rate.
70.511(2)(a)(a) If the reviewing authority has not made a determination prior to the time of the tax levy with respect to a particular objection to the amount, valuation or taxability of property, the tax levy on the property or person shall be based on the contested assessed value of the property. A tax bill shall be sent to, and paid by, the person subject to the tax levy as though there had been no objection filed, except that the payment shall be considered to be made under protest. The entire tax bill shall be paid when due under
s. 74.11,
74.12 or
74.87 even though the reviewing authority has reduced the assessment prior to the time for full payment of the tax billed.
70.511(2)(b)
(b) If the reviewing authority reduces the value of the property in question, or determines that manufacturing property is exempt, the taxpayer may file a claim for refund of taxes resulting from the reduction in value or determination that the property is exempt. If claim for refund is filed with the clerk of the municipality on or before the November 1 following the decision of the reviewing authority, the claim shall be payable to the taxpayer from the municipality no later than January 31 of the succeeding year. A claim filed after November 1 shall be paid to the taxpayer by the municipality no later than the 2nd January 31 after the claim is filed. Interest on the claim at the rate of 0.8% per month shall be paid to the taxpayer when the claim is paid. If the taxpayer requests a postponement of proceedings before the reviewing authority, interest on the claim shall permanently stop accruing at the date of the request. If the hearing is postponed at the request of the taxpayer, the reviewing authority shall hold a hearing on the appeal within 30 days after the postponement is requested unless the taxpayer agrees to a longer delay. If the reviewing authority postpones the hearing without a request by the taxpayer, interest on the claim shall continue to accrue. No interest may be paid if the reviewing authority determines under
s. 70.995 (8) (a) that the value of the property was reduced because the taxpayer supplied false or incomplete information. If taxes are refunded, the municipality may proceed under
s. 74.41.
70.511(2)(c)
(c) If the reviewing authority increases the value of the property in question, the increase in value shall in the case of manufacturing property assessed by the department of revenue under
s. 70.995 be assessed as omitted property as prescribed under
s. 70.995 (12). In the case of all other property
s. 70.44 shall apply.
70.52
70.52
Clerks to examine and correct rolls. Upon receiving such assessment roll the said clerk shall carefully examine it. The clerk shall correct all double assessments, imperfect descriptions and other errors apparent upon the face of the roll, and strike off all parcels of real property not liable to taxation. The clerk shall add to the roll any parcel of real or personal property omitted by the assessors and immediately notify them thereof; and such assessors shall forthwith view and value the same and certify such valuation to said clerk, who shall enter it upon the roll, and such valuation shall be final. To enable such clerk to properly correct defective descriptions the clerk may request aid, when necessary, from the county surveyor, whose fees for the services rendered shall be paid by the town, city or village.
70.52 History
History: 1977 c. 29,
203,
273.
70.53
70.53
Statement of assessment and exemptions. Upon the correction of the assessment roll as provided in
s. 70.52, the clerks shall prepare and, on or before the 2nd Monday in June, transmit to the department of revenue a detailed statement of the aggregate of each of the several items of taxable property specified in
s. 70.30, a detailed statement of each of the several classes of taxable real estate, entering land and improvements separately, as prescribed in
s. 70.32 (2), the aggregate of all taxable property by elementary and high school district and by technical college district, and a detailed statement of the aggregate of each of the several items of exempt real property as specified by the department of revenue, entering land and improvements separately, and shall make available to the department of revenue at its request a copy of the corrected assessment roll from which the detailed statement is prepared. Failure to comply subjects the taxation district to the penalty provisions under
s. 73.03 (6). The department of revenue shall review and correct the statement. Every county clerk shall, at the expense of the county, annually procure and furnish to each town, city and village clerk blanks for such statements, the form of which shall be prescribed by the department of revenue.
70.55
70.55
Special messenger. Whenever any town, city or village clerk shall have failed to transmit any such statement within the time fixed as aforesaid, the county treasurer or the department of revenue shall send a messenger therefor, who shall be paid and the expenses charged back as provided in
s. 69.67 or
73.03 (6), respectively; and whenever any county treasurer shall have failed to transmit any such statement, within the time fixed as aforesaid, the department of revenue may send a messenger therefor, who shall be paid and the expenses therefor charged back to the county.
