70.055 Expert assessment help. If the governing body of any town, village or city not subject to assessment by a county assessor under s. 70.99 determines that it is in the public interest to employ expert help to aid in making an assessment in order that the assessment may be equitably made in compliance with law, the governing body may employ such necessary help from persons currently certified by the department of revenue as expert appraisers. If the help so employed is the department of revenue, the department shall designate the persons in its employ responsible for the assessment. If the emergency help so employed is a corporation the corporation shall designate the persons in its employ responsible for the assessment.
(1) Certification requirements. An applicant for certification as an expert appraiser shall submit satisfactory evidence to the department of revenue as follows:
(a) That the applicant has acquired a thorough knowledge of appraisal techniques and general property assessment standards.
(b) That through examination given by the department of revenue he or she has demonstrated to the department that he or she possesses the necessary qualifications for certification of assessors as described in s. 73.09.
(3) Standard specifications. The department of revenue shall prescribe standard specifications relating to assessment work performed by expert appraisers other than the department of revenue. No contract for expert help may be approved by the department of revenue unless the contract is submitted on standard contract forms prescribed by the department. If the department of revenue acts as the expert help it shall perform the assessment duties in accordance with the standard specifications.
(4) Duties. When appointed, expert help, together with the assessor, shall act together as an assessment board in exercising the powers and duties of the assessor during this employment, and the concurrence of a majority of the board is necessary to determine any matter upon which they are required to act. All persons appointed or designated as emergency help shall file the official oath under s. 19.01.
(5) Department of revenue costs. All costs of the department of revenue in connection with assessment under this section shall be borne by the taxation district. These receipts shall be credited to the appropriation under s. 20.566 (2) (h). Past due accounts shall be certified on or before the 4th Monday of August of each year and included in the next apportionment of state special charges to local units of government.
History: 1971 c. 40; 1973 c. 90; 1975 c. 39, 199; 1977 c. 29; 1979 c. 221; 1981 c. 20; 1983 a. 27; 1991 a. 316; 2021 a. 238 s. 44.
Structure Wisconsin Statutes & Annotations
Wisconsin Statutes & Annotations
Chapter 70 - General property taxes.
70.01 - General property taxes; upon whom levied.
70.02 - Definition of general property.
70.03 - Definition of real property.
70.04 - Definition of personal property.
70.043 - Mobile homes and manufactured homes.
70.045 - Taxation district defined.
70.05 - Valuation of property; assessors in cities, towns and villages.
70.055 - Expert assessment help.
70.06 - Assessments, where made; first class city districts; assessors; appointment, removal.
70.07 - Functions of board of assessors in first class cities.
70.075 - Functions of board of assessors in cities of the 2nd class.
70.09 - Official real property lister; forms for officers.
70.095 - Assessment roll; time-share property.
70.10 - Assessment, when made, exemption.
70.109 - Presumption of taxability.
70.11 - Property exempted from taxation.
70.111 - Personal property exempted from taxation.
70.112 - Property exempted from taxation because of special tax.
70.113 - State aid to municipalities; aids in lieu of taxes.
70.114 - Aids on certain state lands equivalent to property taxes.
70.115 - Taxation of real estate held by investment board.
70.119 - Payments for municipal services.
70.12 - Real property, where assessed.
70.13 - Where personal property assessed.
70.14 - Incorporated companies.
70.15 - Assessment of vessels.
70.17 - Lands, to whom assessed; buildings on exempt lands.
70.174 - Improvements on government-owned land.
70.18 - Personal property, to whom assessed.
70.19 - Assessment, how made; liability and rights of representative.
70.20 - Owner's liability when personalty assessed to another; action to collect.
70.21 - Partnership; estates in hands of personal representative; personal property, how assessed.
70.22 - Personal property being administered, how assessed.
70.23 - Duties of assessors; entry of parcels on assessment roll.
70.24 - Public lands and land mortgaged to state.
70.25 - Lands, described on rolls.
70.28 - Assessment as one parcel.
70.29 - Personalty, how entered.
70.32 - Real estate, how valued.
70.323 - Assessment of divided parcel.
70.327 - Valuation and assessment of property with contaminated wells.
70.337 - Tax exemption reports.
70.339 - Reporting requirements.
70.345 - Legislative intent; department of revenue to supply information.
70.35 - Taxpayer examined under oath or to submit return.
70.36 - False statement; duty of district attorney.
70.365 - Notice of changed assessment.
70.37 - Net proceeds occupation tax on persons extracting metalliferous minerals in this state.
70.375 - Net proceeds occupation tax on mining of metallic minerals; computation.
70.38 - Reports, appeals, estimated liability.
70.385 - Collection of the tax.
70.39 - Collection of delinquent tax.
70.395 - Distribution and apportionment of tax.
70.396 - Use of metalliferous mining tax payments by counties.
70.3965 - Fund administrative fee.
70.397 - Oil and gas severance tax.
70.40 - Occupational tax on iron ore concentrates.
70.42 - Occupation tax on coal.
70.421 - Occupational tax on petroleum and petroleum products refined in this state.
70.43 - Correction of errors by assessors.
70.44 - Assessment; property omitted.
70.45 - Return and examination of rolls.
70.46 - Boards of review; members; organization.
70.47 - Board of review proceedings.
70.48 - Assessor to attend board of review.
70.49 - Affidavit of assessor.
70.501 - Fraudulent valuations by assessor.
70.502 - Fraud by member of board of review.
70.503 - Civil liability of assessor or member of board of review.
70.51 - Assessment review and tax roll in first class cities.
70.511 - Delayed action of reviewing authority.
70.52 - Clerks to examine and correct rolls.
70.53 - Statement of assessment and exemptions.
70.555 - Provisions directory.
70.57 - Assessment of counties and taxation districts by department.
70.575 - State assessment, time.
70.58 - Forestation state tax.
70.60 - Apportionment of state tax to counties.
70.63 - Apportionment of county and state taxes to municipalities.
70.64 - Review of equalized values.
70.67 - Municipal treasurer's bond; substitute for.
70.71 - Proceedings if roll not made.
70.72 - Clerical help on reassessment.
70.73 - Correction of tax roll.
70.74 - Lien of reassessed tax.
70.77 - Proceedings; inspection.
70.79 - Power of supervisor of equalization.
70.81 - Statement of expenses.
70.82 - Review of claims; payment.
70.83 - Deputies; neglect; reassessment.
70.84 - Inequalities may be corrected in subsequent year.
70.85 - Review of assessment by department of revenue.
70.855 - State assessment of commercial property.