Town of Millston

STATE OF WISCONSIN
Town of Millston
Jackson County
Open Book Session and Board of Review
Pursuant to s. 70.45, Wis. stats., the Town of Millston assessment roll for the
year 2020 assessment will be open for examination on the 3rd day of May, 2022 at the
Millston Community Center from 10:00 am to 12:00 pm Instructional material about
the assessment, how to file an objection, and board of review procedures under
Wisconsin law will be available at that time.
Notice is hereby given that the Board of Review for the Town of Millston, Jackson
County, Wisconsin, shall hold its first meeting on May 18th, 2022, from 4:30 pm to
6:30 pm, at the Millston Community Center.
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 will 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 asses sor
to view the 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 revie w 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.
5. 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.
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 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 Millston 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 a 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.
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.
Dawn M. Wojtyla, Clerk
Posted 4-20-202