The Telegraph-courier. [volume] (Kenosha, Wis.) 1888-1946, 1925-06-18
CUNDY OUTLINES
APPEAL METHODS
Tells How Taxpayers Can
Register Complaints
On Assessments.
now TO COMPROMISE
BY ROBERT L. CUNDY.
Assessor of Incomes.


For the benefit of the taxpayers of
the city and county of Kenosha,
submit the following remedies which
are provided for the protection of tax
payers against unfair and discrimina-
tory assessments, which the assessor
of incomes must observe in computing
the individual assessment:
l.. The first remedy is before the
local board of review. In this case
the taxpayer must furnish sworn oral
testimony, by himself and witnesses,
sufficient to prove that the assessors
value is erroneous. This testimony
must be made matter of record in
the clerk of the board of reviews
minutes. The board of review may,
on its own motion, subpoena witnesses
for this purpose. Unless sworn oral
testimony is produced and made a mat
ter of record in the minutes of the
board of review, they are powerless
to change values as finally fixed by
the ASSESSOR The assessor should
also be sworn and testify to each
case. (Section 7O-47 of Wisconsin
statutes).
Can Appeal Complaint.
2. The second remedy is, where the
taxpayer has appeared and produced
evidence as required above, and where
the action of the local board of re-
view is in dispute, the taxpayer may,
within twenty days of the final adj
journment of the board of review
make complaint to the Wisconsin Tax
Commission, and have the action of
the board of review examined, and if
the facts warrant, an adjustment
will be granted. (Section 1907, (2)
Wisconsin statutes).
8. A third remedy is, where an en-
tire taxing district is grossly in
equitable, petition may be filed with
the Wisconsin Tax Commission for a
e-assessment of the entire district
This petition must be signed by at
least the owners of not less than 5
per cent of the valuation of the dis
trict as fixed by the assessment in
question, and must clearly set forth
the inequalities present. (Section
1905, Wisconsin statutes).
4, A fourth remedy is, where the
taxpayer has appeared before the
board of review and produced evil
dence as required above, and the as
sessment is still in dispute, to pay
the tax under protest, and to file
claim for refund with the town board.
This is done by having the local
treasurer write on the tax receipt the
words paid under protest" Where
the taxpayer has not appeared before
the local board of review, as required
In Itg4 Lo,s "A
ton paid the tax under protest, the
town treasurer and the town board or
village or city council have no right
to grant rebate of any tax and any
officer who votes or allows such re
bate, together with the treasurer who
refunds it, may be held personally
liable to any taxpayer. Appearance
before boards of review and the pay
ment of the tax under protest are
both necessary before any refunding
of taxes may occur without officers in
curing personal liability. (Keystone
VS.. Peterson, SO Wisconsin, 1867.
5. A fifth remedy is, where the
taxpayer has appeared before the
board of review as required in remedy
/ above, the assessment may then be-
contested in the courts.
8. A sixth remedy provides for
the compromise of illegal taxes re-
turned delinquent and requires that
the county clerk, the county treasurer
and the district attorney, acting as a
board, and if satisfied that such taxes
levied are illegal, may compromise
with the taxpayer on the basis of
hat they decide is correct and equit-
e. (Sec. 1850, Wisconsin Statutes)
When Board Meets.
Boards of review are required by
law to meet as follows: In towns the
board of review shall meet the last
Monday in June of each year; in
cities the board of review shall meet
the first Monday in July of each year.
AS it is necessary to take your case
before the board of review in almost
every case, you should attend your
meetings of the board of review and
see how you have been assessed
as compared with other properties in
the same district.
You should call up your town, city
or village clerk and find out when
the board will sit, if they adjourn
from the above dates of regular meet
ing, so that you can see how you have
been valued, and can have your
privilege of submitting testimony as
required, in case you feel that you
have been unfairly valued. Some
times boards of review meet at other
places than their town, city or village
hail. You should also find out from
your local clerk where they meet, then
go and see how you have been assessed
and protect your rights. 1t is the
duty of the taxpayer to protect his
rights.
Plead for Cooperation.
Remember, that the law requires
all property to be assessed at its
ordinary market value, and that all
taxable property be listed and valued
Also remember that your assessor
has a very responsible and exacting
duty, that it is no easy task to value
property, and that you owe it; in the
spirit of fair play; in the interest OF
good government, and for the good
of all the property owners, to assist
your assessor in every possible way
that all taxable property be assessed
ON the only fair basis-its true mar
It value.
This Office stands ready to assist
taxpayers and the assessors in every
way possible that all taxable property
be assessed and valued on the only