70.48 Assessor to attend board of review. The assessor or the assessor's authorized representative shall attend without order or subpoena all hearings before the board of review and under oath submit to examination and fully disclose to the board such information as the assessor may have touching the assessment and any other matters pertinent to the inquiry being made. All part-time assessors shall receive the same compensation for such attendance as is allowed to the members of the board but no county assessor or member of a county assessor's staff shall receive any compensation other than that person's regular salary for attendance at a board of review. The clerk shall make all corrections to the assessment roll ordered by the board of review, including all changes in the valuation of real property. When any valuation of real property is changed the clerk shall enter the valuation fixed by the board in red ink in the proper class above the figures of the assessor, and the figures of the assessor shall be crossed out with red ink. The clerk shall also enter upon the assessment roll, in the proper place, the names of all persons found liable to taxation on personal property by the board of review, setting opposite such names respectively the aggregate valuation of such property as determined by the assessor, after deducting exemptions and making such corrections as the board has ordered. All changes in valuation of personal property made by the board of review shall be made in the same manner as changes in real estate.
History: 1991 a. 316.
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.