Open Book & Board of Review 3-5pm

TOWN OF CLEVELAND
Open Book & Board of Review

Notice is hereby given that the OPEN Book for Town of Cleveland, Chippewa County, Wisconsin
Pursuant to Wis. Stat. § 70.45, the assessment roll for the Year 2025 assessment will be open
for examination Monday, May 5, 2025 from 3 – 5 pm at the town hall, 20470 St Hwy 64,
Cornell, WI The assessor will be available. Instructional material will be provided at the open
book to persons who wish to object to valuations under Wis. Stat. § 70.47.

Board of Review
Notice is hereby given that the Board of Review for the Town, Chippewa County, Wisconsin, will
be held on Monday, May 12, 2025, at the town hall. Please be advised of the following
requirements to appear before the Board of Review and procedural requirements if appearing
before the Board of Review:

a. After the first meeting of the Board of Review and before the Board of Review’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 of Review 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.
b. The Board of Review may not hear an objection to the amount or valuation of
property unless, at least 48 hours before the Board of Review’s first 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’s first scheduled meeting, and the
Board of Review 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.

c. 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 first
scheduled meeting, except that, upon evidence of extraordinary circumstances, the
Board of Review 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
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 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 of Review
in support of the objections and made full disclosure before the Board of Review, 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.

d. 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.

e. No person may appear before the Board of Review, testify to the Board of Review 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
Assessor’s Manual Under Wis. Stat. § 73.03(2a). Town of Cleveland 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 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).

f. The Board of Review shall hear upon oath, by telephone, all ill or disabled persons who
present to the board 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.

g. No person may appear before the Board of Review, testify to the Board of Review 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.

h. 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 14th day of April, 2025 by: Linda Laird, Town Clerk