(A) Adoption by reference and confidentiality requirement. Wis. Stats. § 70.47(7)(af) is adopted by reference. Income and expense information provided by a property owner to the Village Assessor for the purpose of establishing valuation for assessment purposes by the income method of valuation shall be confidential and not a public record open to inspection or copying under Wis. Stats. § 19.35(1). Unless a court determines that the information is inaccurate, the information provided to the Assessor is not subject to the right of inspection or copying as a public record under Wis. Stats. § 19.35(1).
(B) Exceptions. A village officer in the Village of Gilman 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 valuation for assessment purposes by the income method of valuation in his or her possession as provided below.
(1) The Village Assessor shall have access to the provided income and expense information in the performance of his or her duties.
(2) The Board of Review may review the provided income and expense information when needed, in its opinion, to decide upon a contested assessment.
(3) Any person or body who has the right, or whose duty in his or her office is to review the provided income and expense information, shall have access to the information.
(4) 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.
(5) If the provided income and expense information has been determined by a court to be inaccurate, the information is open and public.
(6) If the property owner has provided written approval for public disclosure or limited disclosure to that person, and the Village Board of the Village of Gilman has approved the disclosure, the provided income and expense information is open and public to the extent approved.
(C) Penalty. Any person, partnership, corporation, or other legal entity that fails to comply with the provisions of this section shall, upon conviction, pay a forfeiture plus the applicable surcharges, assessments, and costs for each violation. Each day a violation exists or continues constitutes a separate offense under this section. In addition, the Village Board may seek injunctive relief from a court of record to enjoin further violations.
(Ord. passed 4-11-2018)