VILLAGE OF OSCEOLA, POLK COUNTY, WISCONSIN

NOTICE OF OPEN BOOK & BOARD OF REVIEW

Pursuant to Sec. 70.45 of Wis. Statutes, the assessment roll for the Year 2024 will be open for examination on Monday the 13th day of May, 2024 from 2:00 p.m. to 4:00 p.m. at the Village of Osceola Hall located at 310 Chieftain Street, Room 105 (Lower Level), Osceola, Wisconsin.  Instructional materials on Board of Review procedures under Wisconsin Statutes and how to file an objection will be provided at the Open Book and on the website at https://www.myosceola.wi.us/ to those wishing to file object to valuations under WI §70.47.  This is an opportunity for citizens to meet with the assessor regarding any questions they may have on their property assessment.

Notice is hereby given that the Board of Review for the Village of Osceola, Polk County, Wisconsin will meet on Monday, May 21, 2024 from 4:00 p.m. to at least 6:00 p.m. at the Village Hall located at 310 Chieftain Street, Room 105 (Lower Level), Osceola, Wisconsin.

Please be advised of the following requirements to appear before the Board of Review and procedural requirements if appearing before the Board of Review:

1. After the 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 of Review. Open book shall occur no less than 7 days prior to the Board of Review.
2. The Board of Review may not hear an objection to the amount or valuation of the property unless, at least 48 hours before the Board of Review’s scheduled meeting the objector provides to the Board of Review 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 of Review shall waive that requirement during the first 2 hours of the Board of Review scheduled meeting, and the Board of Review may waive that requirement up to the end of the 5^th 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 scheduled meeting.
3. Objections to the amount or valuation of property shall first be made in writing and filed with the Board of Review Clerk within the first 2 hours of the Board of Review’s scheduled meeting, except that, upon evidence of extraordinary circumstances, the Board of Review may waive that requirement up to the end of the final day of the session if the session is less than 5 days. The Board of Review may require objections to the amount or valuation of property to be submitted on forms approved by the Wisconsin Department of Revenue, and the Board of Review shall require that any forms include stated valuations of the property in question. Persons who own land and improvements to the land may object to the aggregate valuation of that 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 proceeding 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 of Review in support of the objections and made full disclosure before the Board of Review, under oath, of all 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.
4. 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 used to arrive at that estimate.  
5. 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 that the assessor requests, as specified in the Assessor’s Manual under Wis. Stat. 73.03(2a). The Village of Osceola has an ordinance for 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 court. The information that is provided in this paragraph, unless a court determines that it is inaccurate, is not subject to the right of inspection and copying under Wis. Stat. §19.35(1).
6. The Board of Review shall hear upon oath, by telephone, all ill or disabled persons who present to the Board or Review a letter from a physician, physician assistant, or advanced practice nurse prescriber certified under Wis. Stat. 441.16(2) that confirms their illness or disability. No other persons may testify by telephone unless the Board of Review, 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.
7. 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 of Review, or at least 48 hours before the objection is heard if the objection is allowed under Wis. Stat. 70.47(3)(a), that person provides notice to the Board of Review Clerk 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.
8. No person shall 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 the real or personal property being assessed.

Notice is hereby given this 26th day of April, 2024 by

Carie Krentz, Village Clerk