[Adopted 7-14-1958; repealed and recreated 8-14-2000]
The President, the Clerk and all members of the Board of Trustees shall
constitute the Board of Review of the Village of Elm Grove. To properly constitute
the Board of Review, the Clerk, on or before the Board's first meeting,
shall certify to the Village Board of Trustees that the President, or another
member of the Board of Review designated by the President, has attended a
Wisconsin Department of Revenue training session within the last two years.
A.
Meetings. The Board shall meet at least once annually at a time designated by resolution of the Village Board. Except as provided in Subsection B below, the Board shall meet at least two hours during the first meeting. The Assessor shall be present. The meetings shall be publicly held and open to all citizens at all times.
B.
Adjournments. If the assessment roll is not completed
at the time of the first meeting, the Board shall adjourn for the time necessary
to complete the roll. The Board shall post a written notice on the outer door
of its meeting place stating the time to which its first meeting is adjourned.
After the first meeting, the Board shall reconvene as necessary to complete
its duties under § 70.47, Wis. Stats.
C.
Procedures at the first meeting. At its first meeting,
the Board shall:
(1)
Receive the assessment roll and the Clerk's sworn
statements.
(2)
Examine, and allow taxpayers to examine, the assessment
roll. The Board shall correct all apparent errors in descriptions or computations
and shall add all omitted property.
(3)
Schedule times for hearing written objections received
at, or prior to, the Board's first meeting.
(4)
Grant waivers to those objectors who appear in person,
file a written objection and show good cause why they did not file a written
or oral objection with the Clerk 48 hours prior to the Board's first
meeting.
(5)
Hear written objections, provided the Board notified
the property owner and the Assessor at least 48 hours prior to the first meeting
that it would hear the objection, unless the Assessor and the property owner
waive the forty-eight-hour notice requirement.
D.
Procedures after the first meeting.
(1)
If the Board does not hear an objection of assessment
as its first meeting, the Board shall provide 48 hours' notice of the
time it will hear the objection to the following persons:
(a)
The Assessor;
(b)
Those persons who filed a written or oral objection with
the Board's Clerk 48 hours prior to the Board's first meeting; or
(c)
Those persons who appeared and filed a written objection
at the Board's first meeting and showed good cause why they could not
file an objection 48 hours prior to the Board's first meeting.
(2)
The Board may hear objections without giving 48 hours' notice if the Assessor and the objector agree to waive the notice requirement. If an objector fails to provide the Clerk with written or oral notice of intent to object 48 hours prior to the Board's first meeting and fails to request a waiver under Subsections C(4) or D(1)(c) above but appears before the Board at any time up to the end of the fifth day the Board is in session, or up to the end of the final day if the session is less than five days, and files a written objection and provides evidence of exceptional circumstances, the Board may waive the notice requirements and hear the objection.
A.
Assessments. The Board shall not raise or lower the assessment of any property except after hearing as provided in § 7-23B below.
B.
Removal of members.
(1)
Board members shall remove themselves from hearing an
objection if any of the following conditions apply:
(a)
Whenever a qualified objector requests a member's
removal, provided the objector does not request more than one member's
removal.
(b)
Whenever a member has a conflict of interest.
(c)
Whenever a member has a bias in regard to the objection
or if a party requests the removal of a member for bias and submits the party's
request for removal with an affidavit stating the basis for and nature of
the bias.
(d)
Whenever a member would violate § 19.59, Wis.
Stats., Code of Ethics.
(2)
If a member or members are removed under this subsection,
the Board may replace the member(s) or the Board's remaining members
may hear the objection, provided that no fewer than three members may hear
the objection.
C.
Voting. All of the Board's determinations shall
be by roll call vote. A majority of the members of the Board present at the
meeting to make the determination shall constitute a quorum for purposes of
making such determination, and a majority vote of the quorum shall constitute
the determination. A Board member may not be counted in determining a quorum
and may not vote concerning any determination unless, concerning such determination,
such member:
(1)
Attended the hearing of the evidence; or
(2)
Received the transcript of the hearing no less than five
days prior to the meeting and read the transcript; or
(3)
Received a mechanical recording or the evidence no less
than five days prior to the meeting and listened to such recording; or
(4)
Received a copy of a summary and all exceptions thereto
no less than five days prior to the meeting and read such summary and exceptions.
D.
Minutes. The Clerk shall keep a record in the minute
book of all proceedings of the Board. After the Board of Review has completed
its determinations, the Clerk shall prepare a summary of the proceedings and
determinations as required by § 70.47(17), Wis. Stats.
A.
How taken.
(1)
At least 48 hours before the Board's first meeting,
persons contesting the amount of an assessment must provide written or oral
notice to the Clerk of the person's intent to object. Persons contesting
an assessment by this method must also provide the Clerk with notice whether
the person will ask that a member of the Board be removed for bias, and if
so which member, and the objector's reasonable estimate of the length
of time for the objector's hearing.
(2)
No person scheduled to appear before the Board may contact
or provide information to a Board member about that person's objection
except at a session of the Board.
(3)
A person contesting an assessment before the Board must
specify in writing the person's estimate of the value of the land and
improvements that are the subject of the person's objection and specify
the information that the person used to arrive at that estimate.
(4)
No person contesting an assessment may appear before
the Board if the valuation was made by the Assessor or the objector using
the income method, unless the person supplies the Assessor all of the information
about income and expenses that the Assessor requests. Whenever the Assessor
requests or obtains income and expense information, the Assessor shall hold
the information on a confidential basis, except that the Assessor may reveal
the information in the discharge of his or her duties or the duties of the
Board. Any income and expense information provided is not subject to the right
of inspection and copying under § 19.35(1), Wis. Stats.
(5)
No person shall be allowed to appear before the Board,
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 from the Assessor to view the person's property.
B.
Hearings.
(1)
The Board shall hear upon oath all persons who appear
before it in relation to the assessment. 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.
The Clerk shall swear all persons testifying before the Board or by telephone.
(2)
The objector or the objector's representatives and
the objector's witnesses shall be heard first.
(3)
The Board may examine under oath such persons as it believes
have knowledge of the value of the property.
(4)
The Board may, and upon request of the Assessor shall,
compel the attendance of witnesses, except for objectors who testify by telephone.
The Board may, and upon request of the Assessor shall, compel the production
of all books, inventories, appraisals, documents and other data which may
throw light upon the value of property.
(5)
The Assessor shall provide the Board with specific information
about the validity of the valuation to which objection is made and shall provide
the Board with information that the Assessor used to determine the valuation.
(6)
All proceedings shall be taken by a recording device.
The Clerk shall keep a list of persons speaking in the order in which they
speak. The Board may order that the recording be transcribed, and in the case
of an appeal or other court proceedings the Board shall cause it to be transcribed.
The Board shall presume that the Assessor's valuation is correct.
The objector may rebut that presumption by sufficiently showing that the valuation
is incorrect.
A.
Correction of assessments. From the evidence before it,
the Board shall determine whether the Assessor's assessment is correct.
If the assessment is too high or too low, the Board shall raise or lower the
assessment accordingly and shall state on the record the correct assessment
and that the assessment is reasonable in light of all of the relevant evidence
that the Board received. In the event of a tie vote, the Assessor's assessment
shall be sustained.
B.
Assessments by the Board. If the Board has reason to
believe, upon examination of the roll and other pertinent information, that
other property, the assessment of which is not complained of, is assessed
above or below the general average of the assessment of the taxation district
or is omitted, the Board shall:
(1)
Notify the owner, agent or possessor of such property
of its intention to review such assessment or place it on the assessment roll
and of the time and placed fixed for such hearing in time to be heard before
the Board in relation thereto, provided the residence of such owner, agent
or possessor is known to any member of the Board or to the Assessor.
(2)
Fix the day, hour and place at which such matter will
be heard.
(3)
Subpoena witnesses, except objectors who may testify
by telephone, as it deems necessary to testify concerning the value of such
property. The expense incurred shall be a charge against the municipality.
(4)
At the time appointed, proceed to review the matter.
C.
Notice of decision. Prior to final adjournment, the Board
shall provide the objector, or the appropriate party, notice by personal delivery
or by mail, return receipt required, of the amount of the assessment as finalized
by the Board and an explanation of appeal rights and procedures under § 70.47(12),
Wis. Stats.
