NOTICE THAT THE ASSESSMENT ROLL IS OPEN
FOR EXAMINATION AND OPEN BOOK
STATE OF WISCONSIN, TOWN OF HARRISON, MARATHON COUNTY
Pursuant to s. 70.45, Wis. Stats., the assessment roll for the Year 2024 assessment
will be open for examination starting on the 15th day of April 2024.
The assessor shall be available on the 15th day of April 2024 at 4:00 pm until
6:00 pm. Open Book will be conducted in person at the Town of Harrison Town
Hall, 242582 County Rd Y, Aniwa, WI 54408.
The 2024 assessment roll, instructional information, and objection forms will be
made available at the Open Book to persons who wish to object to valuations
under s. 70.47, Wis. Stats. These documents will assist with scheduling a hearing
before the Board of Review. Keep in mind that objection forms must be filed with
the clerk of the Board of Review at least 48 hours before the Board of Review is
conducted unless the Board of Review chooses to waive this requirement.
NOTICE OF BOARD OF REVIEW 2-HOUR MEETING
STATE OF WISCONSIN, TOWN OF HARRISON, MARATHON COUNTY
NOTICE IS HEREBY GIVEN that the Board of Review for the Town of Harrison,
Marathon County, Wisconsin, shall hold its first meeting on Monday, April 22,
2024, from 6:30pm to 8:30pm at the Town Hall, 242582 County Rd Y, Aniwa,
WI 54408.
Please be advised of the following requirements to appear before the Board of
Review and procedural requirements if appearing before the Board of Review:
1. After the first meeting of the Board of Review and before the Board of
Review’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 of Review about the person’s objection, except at a session of
the Board of Review. Open book shall occur no less than 7 days prior to the
Board of Review.
2. The Board of Review may not hear an objection to the amount or valuation
of property unless, at least 48 hours before the Board of Review’s first
scheduled meeting, the objector provides to the Board of Review 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 of Review shall waive that requirement during the first 2 hours of
the Board of Review’s first scheduled meeting, and the Board of Review
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 Board of Review Clerk within the first 2 hours of
the Board of Review’s first scheduled meeting, except that, upon evidence
of extraordinary circumstances, the Board of Review 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 of
Review may require objections to the amount or valuation of property to
be submitted on forms approved by the Wisconsin Department of
Revenue, and the Board of Review 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 of Review in support of the
objections and made full disclosure before the Board of Review, 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.
4. 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 used to arrive at that estimate.
5. No person may appear before the Board of Review, testify to the Board of
Review 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
no later than 7 days before the first meeting of the Board of Review, the
person supplies the assessor with all the information about income and
expenses that the assessor requests, as specified in Assessor’s
Manual Under Stat. § 73.03(2a). The Town of Grafton 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 in this paragraph, unless a court determines that it is inaccurate,
is not subject to the right of inspection and copying under Wis. Stat. §
19.35(1).
6. The Board of Review shall hear upon oath, by telephone, all ill or disabled
persons who present to the board a letter from a physician, physician
assistant, or advanced practice nurse prescriber certified under s. 441.16(2)
that confirms their illness or disability. No other persons may testify by
telephone unless the Board of Review, in its discretion, has determined to
grant a property owner’s 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 of
Review by telephone, or contest the amount of any assessment unless, at
least 48 hours before the first meeting of the Board of Review, or at least
48 hours before the objection is heard if the objection is allowed under
Wis. Stat. § 70.47(3)(a), that person provides notice to the Board of Review
Clerk 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.
8. No person shall 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 enter onto property to conduct
an exterior view of the real or personal property being assessed.
Notice is hereby given this 9th day of March 2024,
by Kathy Kloes, Town of Harrison Clerk