Open Book Board of Review

NOTICE THAT THE ASSESSMENT ROLL IS OPEN FOR EXAMINATION AND OPEN BOOK

STATE OF WISCONSIN

Town of Rudolph, Wood County. Pursuant to Wis. Stats. 70.45, the assessment roll for the year 2024 assessment will be open for examination Monday the 6th day of May, 2024 at the Rudolph Town Hall 6432 2nd avenue Rudolph from 1:00 PM to 3:00 PM.

 

NOTICE OF BOARD OF REVIEW MEETING

The board of review will meet on the 13th day of May 2023 at the Rudolph Town hall (6432 2nd avenue) from 1:00 PM to 3:00 PM for the purpose of calling the Board of Review into session during the forty-five-day period beginning on the 4th Monday of April, pursuant to Wis. Stats 70.47 (1). Pursuant to Wis Stats 70.47 (2).:

  1. 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 that person’s objection except at a session of the board.
  2. The board of review may not hear an objection to the amount or valuation of property unless, at least 48 hours before the boards first scheduled meeting, the objector provides to the boards 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 boards first scheduled meeting, and the board may waive that requirement up to the end of the 5th 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 notice requirement and failure to appear before the board of review during the first 2 hours of the first scheduled meeting.
  3. 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 boards first scheduled meeting, except that, upon evidence of extraordinary circumstances, the board may waive that requirement up to the end of the 5th 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’s 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 persons 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.
  4. When appearing before the board, the person shall specify, in writing, the persons estimate of the value of the land and of the improvements that are the subject of the persons objection and specify the information that the person used to arrive at that estimate.
  5. No person may appear before the board of review, testify to the board 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 with all the information about income and expenses, as specified int eh assessor’s manual under WIs Stat. 73.03 (2a), that the assessor requests. The town of Rudolph has an ordinance for the confidentiality of information about income and expenses that is provided to the assessor under this paragraph that provides exceptions for persons using information in the discharge of duties imposed by law or the duties of their officer or by, order of a court. The information that is provided under this paragraph, unless a court determined that it is accurate, is not subject to the right of inspection and copying under Wis Stat 19.35(1).
  6. 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 its discretion, has determined to grant a property owners or their representative’s request to testify under oath by telephone or written statement.
  7. 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 Wis Stats. 70.47(3)(a), that person provides to the clerk of the board of review notice as to whether the person will ask for removal under Wis. Stats. 70.47(6m)(a) and if so, which member will be removed and the persons reasonable estimate of the length of time that the hearing will take.

Notice is hereby given this 10th day of April, 2024

Amy Arnold

Town Clerk