74.37 Claim on excessive assessment.
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/wi/chapter-74/74-37-2A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
74.37 Claim on excessive assessment.
(1)Definition. In this section, a “claim for an excessive assessment” or an “action for an excessive assessment” means a claim or action, respectively, by an aggrieved person to recover that amount of general property tax imposed because the assessment of property was excessive.
(2)Claim.
(a)A claim for an excessive assessment may be filed against the taxation district, or the county that has a county assessor system, which collected the tax.
(b)A claim filed under this section shall meet all of the following conditions:
1. Be in writing.
2. State the alleged circumstances giving rise to the claim.
3. State as accurately as possible the amount of the claim.