[Adopted 9-18-2012 by Ord. No. 2012-27]
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. This article repeals and replaces any previously adopted Town ordinance as to those matters that are provided for in this article.
Whenever the Town Assessor, in the performance of the Assessor's duties, requests and obtains income and expense information pursuant to § 70.47(7)(af), Wis. Stats., or any successor statute thereto, then such income and expense information that is provided to the Assessor shall be held by the Assessor on a confidential basis, except that the Assessor 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 Assessor is complying with a court order; or
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, in which case the base records are open and public.[1]
[1]
Editor's Note: Original Section 3, Exceptions, which immediately followed this section, was repealed at time of adoption of Code (See Ch. 1, General Provisions, Art. III).