NOTICE OF THE BOARD OF REVIEW
Town of Lincoln
Notice is hereby given that the Board of Review for the Town of
Lincoln, Vilas County, Wisconsin, shall hold its first meeting on
August 11, 2015, starting at 9:30 a.m. at the Lincoln Town Hall
Please be advised of the following requirements to appear before the
board of review and procedural requirements if appearing before the
board:
1. No person will 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
the property.
2. 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.
3. 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 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.
4. 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 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
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.
5. 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.
6. 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 in the assessor’s
manual under s. 73.03 (2a), Wis. stats., that the assessor requests.
The Town of Lincoln 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
inaccurate, is not subject to the right of inspection and copying
under s. 19.35 (1), Wis. stats.
7. 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.
8. 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 the
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.
Notice is hereby given this 20th day of July 2015.
Shelly D. Sauvola, Town Clerk