Notice of the Board of Review for the
Town of Wrightstown
NOTICE IS HEREBY GIVEN that the Board of Review for the Town of Wrightstown, Brown County, will convene on Wednesday, May 28, 2014, 6:00-8:00 pm, at the Town Hall,1527 Day St, Greenleaf.
Pursuant to Sec.70.45 of Wis. Stats the assessment roll for 2013 will be open for examination at the Town Hall on Thursday, May 15, 2014, 6:00 – 8:00 p.m.
Please be advised of the following procedural requirements to appear before the Board of Review (BOR):
1)No person shall be allowed to appear before the BOR 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.
2) No person may appear before the BOR , testify to the Board by telephone or contest the amount of the assessment unless, at least 48 hours before the first meeting of the Board the person provides written or oral notice to the clerk of the BOR of the person’s intent to file and objection and as to whether the person will ask for removal of a BOR member (and if so which member will be removed). The notice must also provide the person’s reasonable estimate of the length of time that the hearing will take.
3) The following exceptions to the above (2) notice rule may apply:
(a) if the person appears during the first two hours of the BOR meeting shows good cause and submits a written objection the BOR shall waive the 48 hour advance notice requirement; or
(b) the BOR may waive the 48 hour advance notice requirement up to the end of the fifth day of the session or up to the end of the final day of the session if the session is less than five days, but only upon evidence of extraordinary circumstances causing the person’s failure to meet both the 48 hour advance notice requirement and the above (3)(a) first two hours exception; or
(c) at its first meeting BOR may hear any written objections if BOR gave notice of the hearing to the property owner and the assessor at least 48 hours before the beginning of the scheduled meeting or if both the property owner and the assessor waive the 48 hour notice requirement.
4) After the first meeting of the BOR and before the Board’s final adjournment, no person who is scheduled to appear before the BOR may contact or provide information to a member of the BOR about the person’s objection except at a session of the Board.
5) When appearing before the BOR the 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 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 BOR 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 the objection be in writing may be waived only by express action of the BOR.
7)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.
8)No person may appear before the BOR, 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 in the Assessor’s manual under Sec 73.03(2a) of Wis. Statutes, that the Assessor requests.
9) For each properly filed written objection that BOR receives and schedules during its first meeting, but does not hear at its first meeting, the BOR shall notify each objector and the assessor or the time of the hearing, at least 48 hours before an objection is to be heard. If during any meeting BOR determines that it cannot hear some of the written objections at the time scheduled for them, BOR shall create a new schedule, and BOR shall notify each objector who has been rescheduled of the new time of the hearing, at least 48 hours before the objection is to be heard.
10) BOR may adjourn from time to time until its business is completed. If an adjournment is for more than one day, then a written notice shall be posted on the outer door of the place of meeting, stating to what time said meeting is adjourned.
The Town of Wrightstown has an ordinance for the confidentiality of information about income and expenses that is provided by the Assessor under this paragraph which provides exceptions for persons using information in the discharge of duties imposed by law or the duties of their office or by order of a court. The information that is provided under this paragraph, unless a court determined that it is inaccurate, is not subject to the right of inspection and copying under Sec 19.35(1) of Wis. Statutes.
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. No other persons may testify by telephone.
Dated this 28thDay of April, 2014
Donna Martzahl, Town Clerk