Number
071290
Version
SUBSTITUTE 1
Reference
Sponsor
THE CHAIR
Title
A substitute ordinance relating to the extension of deadlines for filing appeals with the board of review and the presentation of evidence at board of review hearings.
Sections
81-12.3 cr
307-4-4 cr
307-4-5 cr
307-4-6 cr
Analysis
Pursuant to 2007 Wisconsin Act 86, this ordinance makes a number of changes to the procedures and duties of the board of review and commissioner of assessments. Specifically, this ordinance provides that:
1. The board shall grant a taxpayer a 60-day extension for a hearing related to the taxpayer’s objection to an assessment if the taxpayer submits to the board, along with the objection, a request for an extension and a $100 fee.
2. Each taxpayer who submits an assessment objection (regardless of whether the taxpayer has requested the 60-day extension) and the commissioner shall present to the board all evidence to support their respective positions. If the taxpayer receives a 60-day extension, at least 10 days before the scheduled board hearing, the taxpayer and the commissioner shall simultaneously exchange all reports, documents and exhibits that the taxpayer and commissioner will present at the hearing.
3. Each year, at least 60 days prior to the first day on which the board hears objections, the commissioner shall publish, on the city’s internet site, the last day on which a taxpayer may submit an assessment objection. The commissioner shall also include information on this deadline with the notices of changed assessment that the commissioner mails to property owners.
Body
The Mayor and Common Council of the City of Milwaukee do ordain as follows:
Part 1. Section 81-12.3 of the code is created to read:
81-12.3. Board of Review Hearing Extension. The fee for a 60-day extension for an appeal hearing before the board of review shall be $100.
(See s. 307-4-4.)
Part 2. Section 307-4-4 to 6 of the code is created to read:
307-4. Board of Review.
4. HEARING EXTENSION. Pursuant to s. 70.47(16)(c), Wis. Stats., the board shall grant a taxpayer a 60-day extension for a hearing related to the taxpayer’s objection to an assessment if the taxpayer submits to the board, along with the objection, a request for an extension and pays the city the fee specified in s. 81-12.3.
5. PRESENTATION OF EVIDENCE. Each taxpayer who submits an assessment objection, regardless of whether the taxpayer has requested the extension described in sub. 4, and the commissioner of assessments shall present to the board of review all evidence, as specified in the manual under s. 73.03(2a), Wis. Stats., to support their respective positions. If the taxpayer receives an extension under sub. 4, at least 10 days before the scheduled board of review hearing, the taxpayer and the commissioner shall simultaneously exchange all reports, documents and exhibits that the taxpayer and commissioner will present at the hearing.
6. NOTICE TO TAXPAYERS. a. Each year, at least 60 days prior to the first day on which the board of review hears objections, the commissioner of assessments shall publish, on the city’s internet site, the last day on which a taxpayer may submit an assessment objection.
b. Each year, at least 15 days prior to the first day on which the board of review hears objections, the commissioner of assessments shall include, with each notice of changed assessment provided pursuant to s. 70.365, Wis. Stats., information to inform the taxpayer of the last day on which the taxpayer may submit an assessment objection.
LRB
APPROVED AS TO FORM
__________________________
Legislative Reference Bureau
Date:______________________
Attorney
IT IS OUR OPINION THAT THE ORDINANCE
IS LEGAL AND ENFORCEABLE
__________________________
Office of the City Attorney
Date:______________________
Requestor
City Attorney
Drafter
LRB08016-2
JDO
03/05/2008