* NOTICE *
Board of
Review
Village of
Fremont, Waupaca County
NOTICE IS HEREBY GIVEN that the Board of Review
for the Village of Fremont shall hold its first meeting on Wednesday, May 15th,
2019 from 4:00 p.m. to 6:00 p.m. at the Village Hall, 317 Wolf River Drive, in
the Council Room.
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 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.
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 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,
the 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 of the information
about income and expenses, as specified in the assessor’s manual under Section
73.03(2a), that the assessor requests.
The Village of Fremont shall provide by ordinance for the
confidentiality of information about income and expenses that is provided to
the assessor under this paragraph and shall provide exemptions for persons
using the information in the discharge of duties imposed by law or the duties
of their office or by order of a court.
The information that is provided under this paragraph, unless a court
determines that it is inaccurate, is not subject to the right of inspection and
copying under Section 19.35(1).
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 its 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 Section 70.47 (3)(a) 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 18th day of April, 2019.
Michelle
McClone, Clerk/Treasurer
