Board of Review

NOTICE OF BOARD OF REVIEW TWO-HOUR MEETING
STATE OF WISCONSIN
TOWN OF OREGON, DANE COUNTY, WISCONSIN
Notice is hereby given that the Board of Review for the Town of Oregon, Dane County,
Wisconsin, shall hold its meeting on July 25, 2023 from 12:00 p.m. to 2:00 p.m. at the
Oregon Town Hall, 1138 Union Road, Oregon, WI 53575.
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’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.
3. 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.
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 that the person used
to arrive at that estimate.
5. 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 Oregon 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 the 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.
6. 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.
7. 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.
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 5th day of May 2023.
Jennifer Hanson, Town Clerk.
Posted 05/05/2023