STATE OF WISCONSIN TOWN OF LEROY BOARD OF REVIEW
_Dodge County
Notice is hereby given that the Board of Review for the Town of
LeRoy, Dodge County, Wisconsin, shall hold its first meeting on May 29, 2019
from 5:00 -to 7:00 PM., at the LeRoy
Town Hall, N10725 Hwy YY.
Please be advised of the following requirements to appear before
the board of review and procedural requirements if appearing before the board:
1. No
person will 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 the property.
2. After
the first meeting of the board of review and before the board’s final
adjournment, no person who is scheduled to appear before the board of review
may contact or provide information to a member of the board about the person’s
objection, except at a session of the board.
3. The
board of review may not hear an objection to the amount or valuation of
property unless, at least 48 hours before the board’s first scheduled meeting,
the objector provides to the board’s clerk written or oral notice of an intent
to file an objection, except that upon a showing of good cause and the
submission of a written objection, the board shall waive that requirement
during the first 2 hours of the board’s first scheduled meeting, and the board
may waive that requirement up to the end of the 5th day of the session or up to
the end of the final day of the session if the session is less than 5 days with
proof of extraordinary circumstances for failure to meet the 48-hour notice
requirement and failure to appear before the board of review during the first 2
hours of the first scheduled meeting.
4. Objections
to the amount or valuation of property shall first be made in writing and filed
with the clerk of the board of review within the first 2 hours of the board’s
first scheduled meeting, except that, upon evidence of extraordinary
circumstances, the board may waive that requirement up to the end of the 5th
day of the session or up to the end of the final day of the session if the
session is less than 5 days. The board may require objections to the amount or
valuation of property to be submitted on forms approved by the Department of
Revenue, and the board shall require that any forms include stated valuations
of the property in question. 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 may be allowed in any action or proceedings to question the
amount or valuation of property unless the written objection has been filed and
that person in good faith presented evidence to the board in support of the
objections and made full disclosure before the board, under oath, of all of
that person’s property liable to assessment in the district and the value of
that property. The requirement that objections be in writing may be waived by
express action of the board.
5. When
appearing before the board of review, the objecting 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 may appear before the board of review, 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 of valuation, unless the person
supplies the assessor with all the information about income and expenses, as
specified in the assessor’s manual under s. 73.03 (2a), Wis. stats., that the assessor
requests. The Town of LeRoy, has an ordinance for the confidentiality of
information about income and expenses that is provided to the assessor under
this paragraph that provides exceptions for persons using information in the
discharge of duties imposed by law or the duties of their officer 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 s. 19.35 (1), Wis. stats.
7. 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
unless the Board, in it’s discretion,
has determined to grant a property owner’s or their representative’s request to
testify under oath by telephone or written statement.
8. No
person may appear before the board of review, testify to the board by
telephone, or contest the amount of any assessment unless, at least 48 hours
before the first meeting of the board, or at least 48 hours before the
objection is heard if the objection is allowed under s.70.47 (3) (a), Wis.
stats., that person provides to the clerk of the board of review notice as to
whether the person will ask for the removal of a member of the board of review
and, if so, which member, and provides a reasonable estimate of the length of
time the hearing will take.
Notice is hereby given this 8th day of April 2019
Erma
Franke, Clerk