Notice of Open Book & Board of Review
Town of Forest
NOTICE IS HEREBY GIVEN that the Open Book will be held on May 18, 2016 from 3:00 p.m. to 5:00 p.m. at the Forest Town Hall located at 1895 County Road D, Emerald, WI 54013 for the purpose of examining the assessment role, prior to the Board of Review for the Town of Forest of Saint Croix County on May 18, 2016 from 5:00 p.m. to 7:00 p.m. at the Forest Town Hall, 1895 County Road D, Emerald, WI 54013.
Please be advised of the following requirements to appear before the Board of Review and procedural requirements if appearing before the Board:
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 view such property.
After the first meeting of the Board of Review and before the Boards 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 persons objection except at a session of the Board.
No person may appear before the Board of Review, testify to the Board by telephone or contest the amount of the 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 because the person has been granted a waiver of the 48-hour notice of an intent to file a written objection by appearing before the Board during the first two hours of the meeting and showing good cause for failure to meet the 48-hour notice requirement and files a written objection, that the person provides to the clerk of the Board of Review notice as to whether the person will ask for removal of any Board members and, if so, which member will be removed and the persons reasonable estimate of the length of time that the hearing will take.
When appearing before the Board of Review, 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.
No person may appear before the Board of Review, testify to the Board or 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 all the information about income and expenses, as specified in the Assessors manual under Sec. 73.03 (2a) of Wis. Statutes, that the Assessor requests. 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 Sec. 19.35 (1) of Wis. Statutes.
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.