Wisconsin § 74.37 - Claim on excessive assessment.

§ 74.37. Claim on excessive assessment.

74.37(1) (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. 74.37(2) (2) Claim. 74.37(2)(a) (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. 74.37(2)(b) (b) A claim filed under this section shall meet all of the following conditions: 74.37(2)(b)1. 1. Be in writing. 74.37(2)(b)2. 2. State the alleged circumstances giving rise to the claim. 74.37(2)(b)3. 3. State as accurately as possible the amount of the claim. 74.37(2)(b)4. 4. Be signed by the claimant or his or her agent. 74.37(2)(b)5. 5. Be served on the clerk of the taxation district, or the clerk of the county that has a county assessor system, in the manner prescribed in s. 801.11 (4) by January 31 of the year in which the tax based upon the contested assessment is payable. 74.37(3) (3) Action on claim. 74.37(3)(a) (a) In this subsection, to “disallow” a claim means either to deny the claim in whole or in part or to fail to take final action on the claim within 90 days after the claim is filed. 74.37(3)(b) (b) The taxation district or county that has a county assessor system shall notify the claimant by certified or registered mail whether the claim is allowed or disallowed within 90 days after the claim is filed. 74.37(3)(c) (c) If the governing body of the taxation district or county that has a county assessor system determines that a tax has been paid which was based on an excessive assessment, and that the claim for an excessive assessment has complied with all legal requirements, the governing body shall allow the claim. The taxation district or county treasurer shall pay the claim not later than 90 days after the claim is allowed. 74.37(3)(d) (d) If the taxation district or county disallows the claim, the claimant may commence an action in circuit court to recover the amount of the claim not allowed. The action shall be commenced within 90 days after the claimant receives notice by registered or certified mail that the claim is disallowed. 74.37(4) (4) Conditions. 74.37(4)(a) (a) No claim or action for an excessive assessment may be brought under this section unless the procedures for objecting to assessments under s.