17.14 Removal; assessors; boards of review; county boards; procedure.
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/wi/chapter-17/17-14-2A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
17.14 Removal; assessors; boards of review; county boards; procedure. Any assessor and any member of a board of review or of a county board of supervisors, in addition to being removable as otherwise provided, may be removed by the circuit court for the county of the assessor or member, as follows:
(1)Assessors. Any assessor for one or more of the following causes:
(a)Willful or intentional assessment of property at other than its true cash value with the intent to subject such property to more or less than its lawful share of taxes.
(b)Willful or intentional omission of taxable property from the assessment roll with intent to permit the same to escape taxation.
(c)Willful or intentional assessment of the property of one person at a lower value than the property of another or others whereby favoritism or discrimination between taxpayers in the district is shown.
(d)Solicitation or receipt of any favor, reward, money or other thing of value of or from the owner of any taxable property in the assessor’s assessment district for the assessment or valuation of property at other than its true cash value.
(e)Solicitation or demand by any assessor of any owner of property liable to assessment in the assessor’s assessment district to aid, assist or promote the business or interests of such assessor by means of which and by virtue of the office of assessor the assessor shall gain or receive pecuniary profit or advantage that the assessor could not otherwise have gained or received.
(f)Any violation of law in the valuation or assessment of property in the assessor’s assessment district.
(g)Failure to use the “Wisconsin Property Assessment Manual” provided under s. 73.03
(2a)and as required by s. 70.32
(1)and 70.34 . The certification of any assessor removed under this paragraph may for sufficient reason be reinstated by the secretary of revenue after one year upon formal application for reinstatement.
(h)Failure or refusal to deny claims for exemption or to terminate exemptions pursuant to direction of the secretary of revenue under s. 73.03
(45).