AB134,2,83 70.47 (8) (d) It may and upon request of either the assessor or the objector shall
4compel the attendance of witnesses for hearing, except objectors who may testify by
5telephone, and the production of all books, inventories, appraisals, documents and
6other data which may throw light upon the value of property, and, with regard to an
7objection that is subject to sub. (7) (c) or (16) (c), may, on a showing of good cause,
8compel the attendance of witnesses for depositions.

AB134,3,1811 70.47 (13) Review Certiorari. Except as provided in this subsection and in ss.
12s. 70.85 and 74.37, appeal from the determination of the board of review shall be by
13an action for certiorari commenced within 90 days after the taxpayer receives the
14notice under sub. (12). The action shall be given preference. If the court on the appeal
15finds any error in the proceedings of the board which renders the assessment or the
16proceedings void, or if the court determines that the board lacked good cause to deny
17a request for a deposition subpoena, it shall remand the assessment to the board for

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1further proceedings in accordance with the court's determination and retain
2jurisdiction of the matter until the board has determined an assessment in
3accordance with the court's order. For this purpose, if final adjournment of the board
4occurs prior to the court's decision on the appeal, the court may order the governing
5body of the assessing authority to reconvene the board. If the appellant challenges
6the value determination that the board made at a proceeding under sub. (7) (c), the
7court shall presume that the board's valuation is correct, except that the
8presumption may be rebutted by a sufficient showing by the appellant that the
9valuation is incorrect. If the presumption is rebutted, the court shall determine the
10assessment without deference to the board of review and based on the record before
11the board of review, except that the court may consider evidence that was not
12available at the time of the hearing before the board, that the board refused to
13consider, or that the court otherwise determines should be considered in order to
14determine the correct assessment. In the event that an objection to the previous
15year's assessment has not been resolved, the parties may agree that the assessment
16for the previous year shall also apply for the current year and shall be included in
17the court's review of the prior year's assessment without an additional hearing by the
18board.

AB134,5,1120 70.47 (16) (a) In 1st class cities all objections to the amount or valuation of real
21or personal property shall be first made in writing and filed with the commissioner
22of assessments on or before the 3rd Monday in May. No person may, in any action
23or proceeding, question the amount or valuation of real or personal property in the
24assessment rolls of the city unless objections have been so filed. The board may not
25waive the requirement that objections be in writing. Persons who own land and

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1improvements to that land may object to the aggregate valuation of that land and
2improvements to that land, but no person who owns land and improvements to that
3land may object only to the valuation of that land or only to the valuation of
4improvements to that land. If the objections have been investigated by a committee
5of the board of assessors under s. 70.07 (6), the board of review may adopt the
6recommendation of the committee unless the objector requests or the board orders
7a hearing. At least 2 days' notice of the time fixed for the hearing shall be given to
8the objector or attorney and to the city attorney of the city. The provisions of the
9statutes relating to boards of review not inconsistent with this subsection apply to
10proceedings before the boards of review of 1st class cities, except that the board need
11not adjourn until the assessment roll is completed by the commissioner of
12assessments, as required in s. 70.07 (6), but may immediately hold hearings on
13objections filed with the commissioner of assessments, and the changes, corrections
14and determinations made by the board acting within its powers shall be prima facie
15correct. Appeal from the determination shall be by an action under sub. (13) for
16certiorari commenced within 90 days after the taxpayer receives the notice under
17sub. (12). The action shall be given preference. If the court on the appeal finds any
18error in the proceedings of the board that renders the assessment or the proceedings
19void or, with regard to an objection that is subject to par. (c), if the court determines
20that the board lacked good cause to deny a request for a deposition subpoena, it shall
21remand the assessment to the board for further proceedings in accordance with the
22court's determination and retain jurisdiction of the matter until the board has
23determined an assessment in accordance with the court's order. If the appellant
24challenges the value determination that the board made at a proceeding under sub.
25(16) (c), the court shall presume that the board's valuation is correct, except that the

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1presumption may be rebutted by a sufficient showing by the appellant that the
2valuation is incorrect. If the presumption is rebutted, the court shall determine the
3assessment without deference to the board of review and based on the record before
4the board of review, except that the court may consider evidence that was not
5available at the time of the hearing before the board or that the board refused to
6consider, or that the court otherwise determines should be considered in order to
7determine the correct assessment. In the event that an objection to the previous
8year's assessment has not been resolved, the parties may agree that the assessment
9for the previous year shall also apply for the current year and shall be included in
10the court's review of the prior year's assessment without an additional hearing by the
11board.

AB134,6,2014 73.03 (2a) To prepare and publish, in electronic form and on the Internet,
15assessment manuals. The manual shall discuss and illustrate accepted assessment
16methods, techniques and practices with a view to more nearly uniform and more
17consistent assessments of property at the local level. The manual shall be amended
18by the department from time to time to reflect advances in the science of assessment,
19court decisions concerning assessment practices, costs, and statistical and other
20information considered valuable to local assessors by the department. The manual
21shall incorporate standards for the assessment of all types of renewable energy
22resource systems used in this state as soon as such systems are used in sufficient
23numbers and sufficient data exists to allow the formulation of valid guidelines. The
24manual shall incorporate standards, which the department of revenue and the state
25historical society of Wisconsin shall develop, for the assessment of nonhistoric

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1property in historic districts and for the assessment of historic property, including
2but not limited to property that is being preserved or restored; property that is
3subject to a protective easement, covenant or other restriction for historic
4preservation purposes; property that is listed in the national register of historic
5places in Wisconsin or in this state's register of historic places and property that is
6designated as a historic landmark and is subject to restrictions imposed by a
7municipality or by a landmarks commission. The manual shall incorporate general
8guidelines about ways to determine whether property is taxable in part under s.
970.1105 and examples of the ways that s. 70.1105 applies in specific situations. The
10manual shall state that assessors are required to comply with s. 70.32 (1g) and shall
11suggest procedures for doing so. The manual or a supplement to it shall specify per
12acre value guidelines for each municipality for various categories of agricultural land
13based on the income that could be generated from its estimated rental for
14agricultural use, as defined by rule, and capitalization rates established by rule. The
15manual shall include guidelines for classifying land as agricultural land, as defined
16in s. 70.32 (2) (c) 1g., and guidelines for distinguishing between land and
17improvements to land. The manual shall specify the evidence to be exchanged under
18s. 70.47 (7) (c) and (16) (c). The cost of the development, preparation, and Internet
19publication of the manual and of revisions and amendments to it shall be paid from
20the appropriation under s. 20.566 (2) (b).

AB134,7,222 74.37 (4) (c) No claim or action for an excessive assessment may be brought or
23maintained under this section if the assessment of the property for the same year is
24contested under s. 70.47 (7) (c), (13), or (16) (c) or 70.85. No assessment may be

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1contested under s. 70.47 (7) (c), (13), or (16) (c) or 70.85 if a claim is brought and
2maintained under this section based on the same assessment.

AB134,7,105 74.37 (5) Interest. The amount of a claim filed under sub. (2) or an action
6commenced under sub. (3) may include interest at the average annual discount rate
7determined by the last auction of 6-month U.S. treasury bills before the objection per
8day for the period of time between the time when the tax was due and the date that
9the claim was paid computed from the date of filing the claim against the taxation
10district, at the rate of 0.8 percent per month.