(a) Composition.
(1) Membership.
The Board of Review of the Village of Edgar shall be composed of the Village President or his/her designee, Village Administrator-Clerk-Treasurer, and three (3) members of the Village Board annually appointed. The Assessor shall attend all meetings of the Board of Review, but shall not vote.
(2) Alternate Members.
Pursuant to Secs. 70.47(6m)(c) and 70.46(1), Wis. Stats., the Village Board hereby provides for the appointment of alternates to serve on the Board of Review in the event a standing board member of the Board of Review is removed pursuant to Sec. 70.47(a), Wis. Stats., or recused pursuant to Sec. 70.47(b), Wis. Stats. The Village Board shall establish and maintain a public list of names and persons eligible and appointed by the Village Board to serve as alternative members of the Board of Review. The list shall be arranged and maintained by the Village Administrator-Clerk-Treasurer in a priority order of probable and likely service as an alternative. The Village Administrator-Clerk-Treasurer shall notify any named member who has been lawfully removed under Sec. 60.47(6m)(a) or (b), Wis. Stats., and shall notify the alternate person of his/her apointment to replace a named member of the Board of Review. The alternate, once noticed, if he/she approves the appointment, and he/she would not violate Sec. 19.59, Wis. Stats., shall then take the oath of office and act as a member of the Board of Review under Sec. 60.47(6m)(c), Wis. Stats. Supp. 8-21
(3) Training Requirement.
No Board of Review may be constituted unless it includes at least one (1) voting member who, within two (2) years of the Board's first meeting, has attended a training session under Sec. 73.03(55), Wis. Stats., and unless that member is the municipality's chief executive officer or that officer's designee. The Village Administrator-Clerk-Treasurer shall provide an affidavit to the Wisconsin Department of Revenue stating whether the requirement under this Section has been fulfilled.
(b) Compensation. The members of the Board of Review shall receive compensation as determined by resolution of the Village Board, except members who are full-time employees/officials of the Village shall receive no additional compensation.
(c) Duties. The duties and functions of the Board of Review shall be as prescribed in Sections 70.46 and 70.47, Wis. Stats.
(d) Meetings. In accordance with Sec. 70.47(3)b, Wis. Stats., the Village Board do hereby exercise their right to designate hours for the annual Board of Review proceedings other than those set forth in Sec. 70.47(3)a, and shall designate the hours of the annual Board of Review. The Board of Review may adjourn from day to day or from time to time, until such time as its business is completed, providing that adequate notice of each adjournment is so given.
(e) Objections to Valuations to be Written. No person shall be permitted to appear and make objection before the Board of Review of the Village of Edgar to the amount of valuation of any property unless objection thereto shall first have been made in writing and filed with the Clerk of the Board of Review.
(f) Confidentiality of Assessor's Income and Expense Records.
(1) Authority.
The Village Board of the Village of Edgar has specific authority under Sec. 70.47(7)(af), Wis. Stats., to provide confidentiality to taxpayers of certain income and expense records provided to the Village Assessor by those taxpayers for purposes of valuation of real property in the Village of Edgar owned by such taxpayers.
(2) Confidentiality Required.
Whenever the Assessor, in the performance of his/her duties, requests or obtains income and expense information pursuant to Sec. 70.47(7)(af), Wis. Stats., or any successor statute, for the purpose of establishing valuation for assessment purposes by the income method of valuation, such income and expense information that is provided to the Assessor shall be held by the Assessor on a confidential basis, except as provided under Subsection (b) below. Income and expense information provided to the Assessor under Sec. 70.47(7)(af), Wis. Stats., is not subject to the right of insertion and copying under Sec. 19.35(1), Wis. Stats.
(3) Confidentiality Exceptions.
The Village of Edgar may make public disclosure or allow access to income and expense information provided by a property owner to the Village Assessor for the purpose of establishing a property valuation for assessment purposes by the income method of valuation in his/her possession as provided below:
a. The Village Assessor shall have access to the provided income and expense information in the performance of his/her duties.
b. A Village officer who is complying with a court order may release the provided income and expense information in accordance with the court's order.
c. The Board of Review may review the provided income and expense information when, in its opinion, it is needed to decide upon a contested assessment.
d. Any person or body which has the right or whose duty it is to review by virtue of his/her office the provided income and expense information shall have access to the information.
e. If the provided income and expense information has been determined by a court to be inaccurate, the information is open to the public.
f. If the property owner has provided written consent for public disclosure, or limited disclosure, to that person, and the Village Board has approved the disclosure, the provided income and expense information is open to the public to the extent approved.
(g) Alternate Forms of Sworn Testimony at Board of Review Hearings.
(1) Statement of Purpose.
Sec. 70.47(8), Wis. Stats., authorizes the Board of Review to consider requests from a property owner, or the property owner's representative, to appear before the Board of Review under oath by telephone or to submit a written statement under oath to the Board of Review.
(2) Procedures.
a. In order for a property owner, or property owner's representative, to submit a request to testify by telephone or submit a sworn written statement, he/she must first comply with the following steps:
1. The legal requirement to provide Notice of Intent to Appear at the Board of Review shall be satisfied; and
2. An Objection Form for Real Property Assessment (PA-115A) shall be completed and submitted to the Board of Review as required by the Wisconsin Statutes.
b. After both requirements prescribed under Subsection (b)(l)a-b above have been satisfied, a Request to Testify by Telephone or to Submit a Sworn Written Statement at Board of Review (PA-814) may be submitted to the Village Administrator-Clerk-Treasurer. Such request(s) must be submitted in time to be considered by the Board of Review at the first meeting of such Board.
(3) Criteria To Be Considered.
The Board of Review may consider any or all of the following factors when a determination whether to grant or deny the request:
a. The requester's stated reason(s) for the request as stated on Form PA-814.
b. Fairness to the parties involved.
c. Ability of the requester to procure in person oral testimony and any due diligence exhibited by the requester in procuring the testimony.
d. Ability to cross-examine the person providing the testimony.
e. The Board of Review's technical capability to honor the request.
f. Any other factors which the Board of Review deems pertinent to deciding the request.
(4) Disabled or Ill Parties.
The Board of Review shall hear by telephone, upon oath, all disabled or ill persons who present to the Board of Review a letter from a physician, osteopath, physician assistant, or advanced practice nurse prescriber that confirms their illness or disability.
State Law Reference:
Sections 19.35(1), 70.46, 70.47(7)(af), and 70.47(8), Wis. Stats.