Notice of  the  Board of  Review

for  the Town of Lowell

Dodge County, Wisconsin

             NOTICE IS  HEREBY  GIVEN  that  the  Board of  Review  for  the  Town  of  Lowell, Dodge County, Wisconsin,   shall  hold  its  first  meeting  on  the 17^th day  of  May ,2016  from  3:30 p..m.  to 5:30 p..m.  at  the Town of Lowell Office Building, W8906 W. O’Sixteen Road, Reeseville, WI.

Please  be  advised  of  the  following  requirements  to  appear  before the  Board of  Review  and  procedural  requirements  if  appearing  before  the  Board:

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.

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.

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 5^th 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 requirement and failure to appear before the board of review during the first 2 hours of the first scheduled meeting.

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 5^th 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.

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.

No  person  may  appear  before  the  Board of  Review,  testify  to  the  Board or  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  all  the information  about  income  and  expenses,  as  specified  in  the  Assessor’s  manual  under  Sec.  73.03 (2a)  of  Wis.  Statutes,  that  the  Assessor  requests.  The  Town of  Lowell has  an  ordinance  for  the  confidentiality  of information  about  income  and  expenses  that  is  provided  to  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 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.

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 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.

Theresa Firari, Town of Lowell Clerk