[Adopted 5-8-2000 by Ord. No. 5-2000]
This article adopts by reference § 70.47(7)(af), Wis. Stats. Income and expense information provided by a property owner to an Assessor for the purposes of establishing the valuation for assessment purposes by the income method of valuation shall be confidential and not a public record open to inspection or copying under § 19.35(1), Wis. Stats.
An officer may make disclosure of such information under the following circumstances:
A. 
The Assessor has access to such information in the performance of his/her duties;
B. 
The Board of Review may review such information when needed, in its opinion, to decide upon a contested assessment;
C. 
Another person or body has the right to review such information due to the intimate relationship to the duties of an office or as set by law;
D. 
The officer is complying with a court order;
E. 
The person providing the income and expense information has contested the assessment level at either the Board of Review or by filing a claim for excessive assessment under § 74.37, Wis. Stats., in which case the base records are open and public.