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STATE OF WISCONSIN
MARINETTE COUNTY
TOWN OF SILVER CLIFF
NOTICE OF BOARD OF REVIEW TWO-HOUR MEETING
WNAXLP
Notice is hereby given that the Board of Review for the Town of Silver Cliff, Marinette County, Wisconsin, shall
hold its first meeting on May 10th 2024 from 10:00 a.m. – 12:00pm, at Silver Cliff Town Hall N11929 County
Road I, Silver Cliff, WI 54104. Please be advised of the following requirements to appear before the Board of
Review and procedural requirements if appearing before the Board of Review:
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.
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.
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. 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.
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 the Assessor’s
Manual under Wis. Stat. 73.03(2a). The Town of Silver Cliff 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).
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 s. 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.
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.
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 24th day of April 2024.