Notice of Open Book & Board of Review For the Town of Forest

 

            NOTICE IS  HEREBY  GIVEN  that  the  Open Book will be held on Wednesday, April 30, 2025 from 3:00pm to 5:00pm 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 Tuesday, May 20, 2025, from 5:00pm to 7:00pm 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:

               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.

               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  person’s  reasonable  estimate  of  the length of time  that  the  hearing  will  take.

               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.

               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.

               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  Assessor’s  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.

                                                                                                        

Respectfully submitted,

Nikki Sunday

Town Clerk