STATE OF WISCONSIN TOWN OF MORRISON, BROWN COUNTY

Pursuant to §70.45, Wis. Stats., the Town of Morrison Assessment Roll for the year
2026 Assessment will be open for examination on the 7th day of May, 2026 at The
Morrison Town Hall, 3792 Park Road, from 2:00 p.m. to 4:00 p.m. Instructional material
about the Assessment, will be provided at the open book to persons who wish to object
to valuations under Wis Stat.70.47
Notice is hereby given this 17 day of April, 2026
By Colleen Magley, Town Clerk

STATE OF WISCONSIN, BROWN COUNTY

NOTICE IS HEREBY GIVEN that the Board of Review for the Town of Morrison, Brown
County, Wisconsin is as follows:
The Town of Morrison, shall hold its first meeting, Thursday, May 14, 2026 3:00 p.m. to
5:00 p.m. at the Morrison Town Hall, 3792 Park Road, Greenleaf WI
Please be advised of the following requirements to appear before the Board of Review
and procedural requirements if appearing before the Board:

1.After the first meeting of the Board of Review and before the Board’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 about that person’s objection except at a
session of the Board. Open book shall occur no less than 7 days prior to the board of review.

2. The board of review may not hear an objection to the amount or valuation of property unless,
at least 48 hours before the boards first scheduled meeting, the objector provides to the Board of
Review’s 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 5 th 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.

3. 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 5 th 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 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 improvement 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.

4. 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 that the person used to arrive at that estimate.

5. No person may appear before the Board of Review, testify to the Board of Review by
telephone or object the amount of the valuation if the 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, as specified in the Assessor’s Manual under Wis Stat. § 73.03(2a). The
Town of Morrison 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
State § 19.35 (1).

6. 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.

7. 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.

8. 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 21 st day of April, 2026 by Colleen Magley, Clerk, Town of Morrison