City of Boscobel-Policy-Board of Review Sworn Testimony_06-04-2018

City of Boscobel June 2, 2020 Policy: Board of Review Procedure for Sworn Testimony or Sworn Written Testimony Requests. Approved by Board: May 31, 2018 Approved by Council: June 4, 2018 Purpose: The purpose of this policy is to outline the method in which the Board of Review may consider requests by a taxpayer’s representative to testify under oath by telephone or written statements under oath to the Board of Review (hereinafter BOR) and whether to allow such requests. Procedure: Before the BOR can consider a request from a taxpayer or representative thereof (hereinafter “Owner”) to testify by telephone or submit a sworn written statement, the Owner must first complete and file with the clerk of the BOR the following documents: 1) A timely Notice of Intent to appear at BOR; and 2) A timely objection for Real Property Assessment (PA-115A); 3) A fully completed Request to Testify by Telephone or submit a Sworn Written Statement at Board of Review (Form PA-814). Such requests must be filed with the Clerk of the BOR within the first 2 hours of the BOR’s first scheduled meeting. If the owner fails to file the aforementioned documents as required and a request from a taxpayer or assessor or at its own discretion is made to waive the hearing of an objection, the BOR shall use the following criteria when making its decision. Criteria: The BOR may consider any or all of the following factors when deciding whether to grant or deny a request to provide sworn written testimony in lieu of providing oral personal testimony. The Owner’s stated reason(s) for the request as indicated on the PA-814 1) Fairness to the parties; 2) Ability of the owner to procure in person oral testimony and any due diligence exhibited by the owner in procuring such testimony; 3) Ability to cross examine the person providing the testimony; 4) Any other factors that the BOR deems pertinent to deciding whether to waive the hearing. The BOR may consider any or all of the following factors when deciding whether to grant or deny a request to provide sworn telephone testimony in lieu of providing oral personal testimony: 1) Medical Emergencies; 2) Family Emergencies; 3) Ability of the Owner to have a representative appear and give in person oral testimony and any due diligence exhibited by the owner in procuring such testimony. Ability of the owner to procure in person oral testimony due to geographical constraints shall not be considered in determining whether to grant a request to provide sworn telephone testimony; 4) Any other factors that the BOR deems pertinent to deciding whether to waive the hearing. The BOR shall allow sworn testimony for all ill or disabled persons who present to the BOR a letter from a physician, osteopath, and physician assistant as defined in Wis. Stat. § 441.16(2) that confirms their illness or disability.