Notice of Board of Review and Open Book

​Notice of Meeting: Open Book and Board of Review 
Town of Colburn, Chippewa County 
Notice is hereby given that the Town of Colburn, Chippewa County, Wisconsin,  Open Book and Board of Review shall take place on the following dates. 
Pursuant to Wis. Stat. § 70.45, the assessment roll for the Year 2025 assessment will be open for  examination starting on the 24th day of June, 2025 at 3pm., until 5 pm.
The board of review shall hold its meeting on July 1st, 2025, from 6 to 8 PM, at the Colburn Town Hall. 
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
assessor to enter onto property to conduct an exterior view of such property being
assessed.
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. Open book shall occur no less than 7 days prior to the
board of review.
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 review 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 no later than 7 days before the first meeting of the
board of review 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 Colburn 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 determines before the first meeting of
the board of review 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 unless the Board, in its discretion,
has determined to grant a property owner’s or their representative’s request to testify
under oath by telephone or written statement.
8. No person may appear before the board of review, testify to the board by telephone,
or contest the amount of any assessment unless, at least 48 hours before the first meeting
of the board, or at least 48 hours before the objection is heard if the objection is allowed
under s.70.47 (3) (a), Wis. stats., that person provides to the clerk of the board of review
notice as to whether the person will ask for the removal of a member of the board of
review and, if so, which member, and provides a reasonable estimate of the length of time
the hearing will take.


Jeffrey Milas
Town Clerk