The regular meeting of the city council is the showcase of local government. This meeting is attended by members of the news media and reported in the news sections of the local newspaper. With the advent of cable television, full television coverage of council meetings is available. The public will necessarily have to develop it’s opinions of issues before the City Council based on the quality of the council members’ debate. It therefore behooves the Council to understand how to effectively debate.
Only the barest skeleton of requirements for conduct of council meetings is prescribed by statute. For the most part, the chief executive or other presiding officer and the governing body itself are responsible for designing and applying rules for the conduct of council meetings and the accomplishment of other business matters before the governing body. Most statutes deal with not providing a public debate rather then how to carry on effective debates.
Orderly meetings require the application of good parliamentary procedures. Efficient administration of the legislative affairs of government by the council requires a division of labor for the purpose of sifting and winnowing matters before presentation to the entire body for consideration and action. The former is generally accomplished by the adoption of council rules and the latter by creating of committees of the governing body.
The council’s responsibilities under the open meetings law are complicated and varied. The council’s responsibilities under this law require conducting governmental business in the open so that the public knows what is being discussed, deliberated, decided, by whom, when, where and why. The legislature has incorporated the policy of openness into the legislation and has codified the notion that this law will be liberally construed in favor of openness, rather than in favor of the government's other concerns for efficiency, expediency, or lack of controversy. The court decisions and the Attorney General opinions relating to the open meetings law have stretched the meaning and application of the law beyond the words of the statutes, and the law has been rewritten to broaden its application to more circumstances, rather than fewer.
Put simply, the law requires that all business of the council be conducted at meetings that have been properly noticed to the public and the media, and that the notice sets forth in detail the items of business to be discussed or decided, and when the meeting will occur, and where the meeting will be held, and that the place of the meeting must be reasonably accessible to all members of the public wishing to attend. These meetings are required to be in open session, unless the proper prior notice of a closed session has been posted and stated at the meeting, and unless the legally authorized exception to openness has been met.
Try to keep in mind that debate in this format will cause conflicts and problems as you tackle important community issues. When you work out the problems as a group, you will make healthy decisions. Keep in mind, too, your commitment to the council, your colleagues’ commitment, the importance of your contribution, and the importance of making sound decisions.
The council should try to make the best possible decisions while maintaining effective relationships. You and your colleagues aren’t questioning each other’s good intentions or personal integrity. You are discussing options for making the best possible decisions. Don’t think about what you may not like about the person sitting across the table from you. Instead think about what he or she is saying, about the points that person is trying to make. If a colleague seems to be attacking your integrity, try to get that person back on track by asking him or her to make the point.
When your board seems to have bogged down, sometimes it is helpful to step back and think about the goals you have set for it. Keep in mind that you all have agreed on these goals, that you do have mutual interests, and that you are all serving the same constituency. Remember what is important!
Is there a compromise with which everyone will feel satisfied? Think about all that has been said throughout the debate. Can the best aspects of everybody’s ideas be incorporated into a plan? Ask your colleagues why a particular approach is not satisfactory and why other approaches are.
Examine your own approach to dealing with conflict. Are you really listening to what your colleagues are saying? Are you thinking about the implications? Are you considering them? Don’t be afraid to state your concerns. Be honest by revealing what you see as the options and by explaining what you see as shortcomings in the suggestions of others.
Each Council member should work to establish a good relationship with other members. The success or failure of efforts may be dependent upon the degree of cooperation evident among the individual members of the Board. Each member should keep in mind these important points:
Show respect for another’s viewpoint.
Allow others adequate time to fully present their views before making comments.
Be open and honest.
Make new members welcome and help them become acquainted with their duties.
Strive to minimize polarization and factions among members.
The council can achieve effective decision discussion where, with all the information available, final agreement is reached on the policy after a thorough and vigorous debate based on policy information and data gathered as part of the process. Having a model helps recognize and enhance the need for thorough debate of policy issues. Public confidence in decisions made by policymakers is strengthened when the public sees that an open discussion and debate has occurred. Building public support requires clear disclosure of advantages and disadvantages of issues under discussion.
By mapping out the process of decision-making into clear and definable steps, complex decisions can be tackled in doable, bite-sized decisions, retaining agreement among policymakers along the way. Separating elements of the decision-making process allows for substantive and focused discussions at each of the critical steps.
Finally, delaying taking positions on policy questions until all the facts are in permits a more open policy discussion and improves the quality of the final policy decision. The process also respects the need for various levels of public participation in different types of decisions. Some decision-making that involves difficult issues with important fiscal or other impacts on residents may benefit from public input at more than one stage in the process.
Friday, April 30, 2010
Thursday, April 29, 2010
A Proposed Method
Formally adopted policy generally takes the form of a governing principle, plan, or course of action. In the public sector it generally evolves from a deliberative process, and is adopted by an ordinance or resolution. Legislative bodies make public policy decisions; others perform the administrative task of implementing those policies. The decisions could be the adoption of a vision for the community, a comprehensive plan, a budget, or a policy relating to a specific issue, such as allowing or prohibiting local gambling activities. Policy-making requires political wisdom, diplomacy, and prudence to bring diverse community interests together around a shared purpose. Common usage of the term "policy" also includes the wise and expedient conduct of management; thereby blurring the line between policy and administration and causing confusion in the roles of elected legislators.
Public policy is a combination of basic decisions, commitments, and actions made by those who hold authority or affect government decisions. The policy-making process weighs and balances public values. Often there is no "right" choice or correct technical answer to the issue at hand. Policymaking can be an adversarial process, characterized by the clash of competing and conflicting interests and viewpoints rather than an impartial, disinterested, or "objective" search for "correct" solutions for policy issues. The larger and more diverse the constituency, the more difficult policymaking becomes, particularly when addressing regional issues. Democracy is sometimes messy. Since our government is a representative democracy, an effective policy-making process insures that all relevant viewpoints are heard, and that the rights of individuals are protected.
City legislation originates from Council members. As such, the way for council members to affect the actions of city administration is the introduction and passage of ordinances or resolutions. Council members working with assistance from the City Attorney draft legislative proposals in the forms of ordinances and resolutions that are presented to the City Council.
The Council member’s need to outline what the ordinance or resolution is designed to accomplish and identify a resource person who will be able to assist the drafter with policy decisions concerning the proposal. Once a satisfactory outline has been prepared and desires to proceed with having an ordinance or resolution drafted should place that request in writing to the City Attorney, who shall present the request to the City Council to determine if they want to authorize the drafting of said legislation.
The Council member’s outline should include the following points that demonstrate a forward looking approach:
· A statement of intended outcomes
· Contingency or scenario planning
· Taking into account the municipality's long term strategy
The Council member should include evidence to support the policy:
· Reviews of existing research
· Proposals to commissions new research
· Provides information from relevant experts and/or uses internal and external consultants
Once the outline is complete, the council member is ready for presentation to the Council.
(1) Presentation --
Once the proposed outline is drafted, the Council member will submit the proposal to the City Clerk for inclusion on the appropriate agenda.
The proposed ordinance or resolution may be rejected upon presentation by a majority vote of the 5-Member Council. If the proposed ordinance or resolution is rejected, the City Attorney is not authorized to draft the proposed ordinance or resolution. Upon approval, an ordinance or resolution must be sponsored by at least one authorized City representative. Other Council members are entitled to be listed as sponsors.
(2) Introduction --
Once drafted, legislation is placed on the next appropriate agenda for introduction or first reading and is normally referred to one of Council's committees/boards. All legislation must be accompanied by an Agenda Item Summary Form which notes background information about the ordinance or resolution and includes a policy analysis from the City Manager.
The policy analysis in its simplest form will include four distinct steps that need to be considered and implemented. These steps are: what is the problem; what are the alternatives; which is the best alternative; and providing a recommendation.
Committee/board meetings are scheduled on each ordinance or resolution to elicit comments from citizens, the business community, government agencies, and others affected by the proposed legislation. The sessions are not public hearings, and public testimony is taken at the committee/board Chairman's discretion. The sessions are used to formulate amendments to the ordinance or resolution and generally are open forums for informal discussion of the merits of the proposed legislation.
Each ordinance or resolution reported out of committee is accompanied by a committee report which summarizes comments and amendments made in committee. Ordinance or resolution that are amended or redrafted in committee are designated and marked as amended.
A committee may not kill an ordinance or resolution. Introduction of an ordinance requires three reading and potentially a public hearing based on State statute and City code. Introduction of a resolution requires two readings and potentially a public hearing based on State statute and City code. The committee's amendments or redraft of an ordinance or resolution and the accompanying agenda item summary are customarily sent to the City Manager at least seven days before a bill is scheduled for introduction.
As a courtesy to the City Manager, ordinances originating from the office are presented with the sponsorship shown at first reading as "The Chairman (by request of the City Manager)". However, such ordinances must be sponsored by a Council Member as a prerequisite to introduction.
(3) Public Hearing --
Following introduction of an ordinance or resolution, the Clerk, shall give public notice of the time and place for a public hearing on the legislation as required by State statutes or City code. The hearing must be advertised in designated newspapers of record. Most hearings are scheduled in the Council Chambers, although the location may be changed to accommodate public interest.
(4) Amendments --
Following the public hearing, an ordinance or resolution may be amended. If the amendment is determined by the Council to be "substantive", the amended bill must be reprinted and advertised for a second public hearing before it can be considered for final action.
Final action on an ordinance may be taken after the public hearing and the third reading is completed unless the second reading is waived by motion and roll call vote. Debate will proceed only after the item has been moved and seconded for action. The Chairman must recognize a Council Member for participation in debate.
Final action on a resolution may be taken at any meeting after the public hearing. Debate will proceed only after the item has been moved and seconded for action. The Chairman must recognize a Council Member for participation in debate.
(5) Roll Call Votes --
Roll call votes are required on final actions on all ordinances or resolutions. Voice votes are sufficient for procedural motions. A Council Member may abstain from casting a vote on any question without disclosing the reason. The roll call begins alphabetically and each successive roll call starts with the next letter in the alphabet. A Council Member has the right to explain any vote.
Absences from a roll call vote will be noted on the official voting tally. A voting log is compiled for each Council Member for each session by the Clerk's office, and this log, along with the attendance log, is open for public inspection.
(6) Reconsideration --
Reconsideration of ordinances or resolutions can be moved only a Council Member voting on the prevailing side (or by any member where a bill fails for lack of a prescribed majority) and can be done only on the day of enactment or at the next legislative session following enactment. A Council Member on the prevailing side may move for reconsideration at the subsequent Council session without regard to its being an agenda item.
(7) Enactment --
Most ordinances or resolutions require three votes for enactment. Ordinances and resolutions require the signature of the Council President and the City Clerk, who must sign all legislation following Council approval.
In conclusion, we must realize that policy-making is shaped by recognition of competing values, ideas and judgments as well as by our bounded rational tools. Through honest and fair public debate we try to systematize and explain particular judgments about what is just by appealing to widely shared principles, "going back and forth," changing the judgments or the principles to satisfy similarly revisable methodological constraints, such as consistency, simplicity, and explanatory power. The task is to find a stable basis for cooperation that does not abstract from actual interests but that also avoids relativization to those interests.
Public policy is a combination of basic decisions, commitments, and actions made by those who hold authority or affect government decisions. The policy-making process weighs and balances public values. Often there is no "right" choice or correct technical answer to the issue at hand. Policymaking can be an adversarial process, characterized by the clash of competing and conflicting interests and viewpoints rather than an impartial, disinterested, or "objective" search for "correct" solutions for policy issues. The larger and more diverse the constituency, the more difficult policymaking becomes, particularly when addressing regional issues. Democracy is sometimes messy. Since our government is a representative democracy, an effective policy-making process insures that all relevant viewpoints are heard, and that the rights of individuals are protected.
City legislation originates from Council members. As such, the way for council members to affect the actions of city administration is the introduction and passage of ordinances or resolutions. Council members working with assistance from the City Attorney draft legislative proposals in the forms of ordinances and resolutions that are presented to the City Council.
The Council member’s need to outline what the ordinance or resolution is designed to accomplish and identify a resource person who will be able to assist the drafter with policy decisions concerning the proposal. Once a satisfactory outline has been prepared and desires to proceed with having an ordinance or resolution drafted should place that request in writing to the City Attorney, who shall present the request to the City Council to determine if they want to authorize the drafting of said legislation.
The Council member’s outline should include the following points that demonstrate a forward looking approach:
· A statement of intended outcomes
· Contingency or scenario planning
· Taking into account the municipality's long term strategy
The Council member should include evidence to support the policy:
· Reviews of existing research
· Proposals to commissions new research
· Provides information from relevant experts and/or uses internal and external consultants
Once the outline is complete, the council member is ready for presentation to the Council.
(1) Presentation --
Once the proposed outline is drafted, the Council member will submit the proposal to the City Clerk for inclusion on the appropriate agenda.
The proposed ordinance or resolution may be rejected upon presentation by a majority vote of the 5-Member Council. If the proposed ordinance or resolution is rejected, the City Attorney is not authorized to draft the proposed ordinance or resolution. Upon approval, an ordinance or resolution must be sponsored by at least one authorized City representative. Other Council members are entitled to be listed as sponsors.
(2) Introduction --
Once drafted, legislation is placed on the next appropriate agenda for introduction or first reading and is normally referred to one of Council's committees/boards. All legislation must be accompanied by an Agenda Item Summary Form which notes background information about the ordinance or resolution and includes a policy analysis from the City Manager.
The policy analysis in its simplest form will include four distinct steps that need to be considered and implemented. These steps are: what is the problem; what are the alternatives; which is the best alternative; and providing a recommendation.
Committee/board meetings are scheduled on each ordinance or resolution to elicit comments from citizens, the business community, government agencies, and others affected by the proposed legislation. The sessions are not public hearings, and public testimony is taken at the committee/board Chairman's discretion. The sessions are used to formulate amendments to the ordinance or resolution and generally are open forums for informal discussion of the merits of the proposed legislation.
Each ordinance or resolution reported out of committee is accompanied by a committee report which summarizes comments and amendments made in committee. Ordinance or resolution that are amended or redrafted in committee are designated and marked as amended.
A committee may not kill an ordinance or resolution. Introduction of an ordinance requires three reading and potentially a public hearing based on State statute and City code. Introduction of a resolution requires two readings and potentially a public hearing based on State statute and City code. The committee's amendments or redraft of an ordinance or resolution and the accompanying agenda item summary are customarily sent to the City Manager at least seven days before a bill is scheduled for introduction.
As a courtesy to the City Manager, ordinances originating from the office are presented with the sponsorship shown at first reading as "The Chairman (by request of the City Manager)". However, such ordinances must be sponsored by a Council Member as a prerequisite to introduction.
(3) Public Hearing --
Following introduction of an ordinance or resolution, the Clerk, shall give public notice of the time and place for a public hearing on the legislation as required by State statutes or City code. The hearing must be advertised in designated newspapers of record. Most hearings are scheduled in the Council Chambers, although the location may be changed to accommodate public interest.
(4) Amendments --
Following the public hearing, an ordinance or resolution may be amended. If the amendment is determined by the Council to be "substantive", the amended bill must be reprinted and advertised for a second public hearing before it can be considered for final action.
Final action on an ordinance may be taken after the public hearing and the third reading is completed unless the second reading is waived by motion and roll call vote. Debate will proceed only after the item has been moved and seconded for action. The Chairman must recognize a Council Member for participation in debate.
Final action on a resolution may be taken at any meeting after the public hearing. Debate will proceed only after the item has been moved and seconded for action. The Chairman must recognize a Council Member for participation in debate.
(5) Roll Call Votes --
Roll call votes are required on final actions on all ordinances or resolutions. Voice votes are sufficient for procedural motions. A Council Member may abstain from casting a vote on any question without disclosing the reason. The roll call begins alphabetically and each successive roll call starts with the next letter in the alphabet. A Council Member has the right to explain any vote.
Absences from a roll call vote will be noted on the official voting tally. A voting log is compiled for each Council Member for each session by the Clerk's office, and this log, along with the attendance log, is open for public inspection.
(6) Reconsideration --
Reconsideration of ordinances or resolutions can be moved only a Council Member voting on the prevailing side (or by any member where a bill fails for lack of a prescribed majority) and can be done only on the day of enactment or at the next legislative session following enactment. A Council Member on the prevailing side may move for reconsideration at the subsequent Council session without regard to its being an agenda item.
(7) Enactment --
Most ordinances or resolutions require three votes for enactment. Ordinances and resolutions require the signature of the Council President and the City Clerk, who must sign all legislation following Council approval.
In conclusion, we must realize that policy-making is shaped by recognition of competing values, ideas and judgments as well as by our bounded rational tools. Through honest and fair public debate we try to systematize and explain particular judgments about what is just by appealing to widely shared principles, "going back and forth," changing the judgments or the principles to satisfy similarly revisable methodological constraints, such as consistency, simplicity, and explanatory power. The task is to find a stable basis for cooperation that does not abstract from actual interests but that also avoids relativization to those interests.
Wednesday, April 28, 2010
LIQUOR LICENSE
The sale of alcohol-containing beverages in Wisconsin is subject to different kinds of licensing. Class “A” (beer) licenses and “Class A” (liquor) licenses are issued for the sale of beverages for consumption off the premises, Class “B” (beer) and “Class B” (liquor) licenses are for on-premises consumption. A “Class C” license allows restaurants to sell wine for on-premises consumption.
The city has adopted the provisions of chapter 125 and sections 66.053(2) and 66.054, Wis. Stats., relating to the sale of intoxicating liquor and fermented malt beverages, except sections 125.66(3), 125.04(5), 125.09(6), 125.69, 125.11(1), 125.12(2)(a) and 125.14(4), exclusive of any provisions thereof relating to the penalty to be imposed or the punishment for violation of said Statutes. (1971 Code, sec. 8.01; amd. 1984 Code)
The code determines that no person shall sell, barter, exchange, offer for sale, or have in possession with intent to sell, deal or traffic in any fermented malt beverage or intoxicating liquor, unless licensed as provided by the City Council of the City and not without complying with all the provisions of city code and all applicable regulations of the State of Wisconsin. (1984 Code)
Windsor Bread and Waterhouse Foods has requested a Class “B” Beer and “Class C" Wine License in the City of Lake Mills.
Class "B" fermented malt beverage licenses allow retail sale of fermented malt beverages (beer) for consumption on or off the premises.
"Class C" wine licenses allow the sale of wine for consumption only on the premises and allow the carryout of a single opened (resealed) bottle if sold with a meal.
The Council is being asked to grant a Class “B” Beer and a “Class C” Wine License to Water House Foods, LLC, 110 E. Lake Street.
The city has adopted the provisions of chapter 125 and sections 66.053(2) and 66.054, Wis. Stats., relating to the sale of intoxicating liquor and fermented malt beverages, except sections 125.66(3), 125.04(5), 125.09(6), 125.69, 125.11(1), 125.12(2)(a) and 125.14(4), exclusive of any provisions thereof relating to the penalty to be imposed or the punishment for violation of said Statutes. (1971 Code, sec. 8.01; amd. 1984 Code)
The code determines that no person shall sell, barter, exchange, offer for sale, or have in possession with intent to sell, deal or traffic in any fermented malt beverage or intoxicating liquor, unless licensed as provided by the City Council of the City and not without complying with all the provisions of city code and all applicable regulations of the State of Wisconsin. (1984 Code)
Windsor Bread and Waterhouse Foods has requested a Class “B” Beer and “Class C" Wine License in the City of Lake Mills.
Class "B" fermented malt beverage licenses allow retail sale of fermented malt beverages (beer) for consumption on or off the premises.
"Class C" wine licenses allow the sale of wine for consumption only on the premises and allow the carryout of a single opened (resealed) bottle if sold with a meal.
The Council is being asked to grant a Class “B” Beer and a “Class C” Wine License to Water House Foods, LLC, 110 E. Lake Street.
Tuesday, April 27, 2010
PROPERTY ASSESSMENT
The dollar amount assigned to taxable real and personal property by the assessor for the purpose of taxation is the assessed value. Assessed value is estimated as of January 1 and will apply to the taxes levied at the end of that year. Assessed value is called a primary assessment because a levy is applied directly against it to determine the tax due. Accurate assessed values ensure fairness between properties within the taxing jurisdiction.
The amount of tax that a property owner pays is based on two factors: the value of the property owned by the taxpayer and the local property tax rate. A local assessor determines the value of each individual’s property. The local property tax rate depends on the amount of taxes levied by local jurisdictions (municipalities, counties, school districts, technical college districts, and special purpose districts) and the total value of taxable property in the jurisdiction. Multiplying the value by the rate produces the amount of taxes levied on each property. A portion of the tax is paid by the state through state tax credits and the remainder is paid by the owner.
The Wisconsin Constitution, which requires the uniform taxation of property, was adopted as part of the original state constitution. It is called “the uniformity clause” in reference to the words with which it begins: “The rule of taxation shall be uniform.” The uniformity clause was intended to prevent the legislature and local officials from granting preferential tax treatment to influential property owners and “to protect the citizen against unequal and consequently unjust taxation.” Weeks v. Milwaukee, 10 Wis. 186, 201 (1860). [1]
The Supreme Court has provided the notion that the Uniformity Clause requires practical uniformity – not absolute, and that practicality is viewed “under the circumstances.” Norquist v. Zeuske, 211 Wis.2d 241, 564 N.W.2d 748 (S. Ct. 1997), fn 6.[2]
Property value is assessed in one of three ways, depending on the type of property. In residential areas, yearly property value is based on the recent sales of comparable properties. In other areas, a local assessor surveys the value or potential to generate revenue of a piece of property in the city every year.
Most property is assessed according to its highest and best use, or that use which will produce the greatest net return to the property owner over a reasonable period of time. The assessor determines that value by employing the sales comparison, cost, or income approaches to valuation. Each approach is intended to produce a value comparable to the property’s price if sold. Under the sales comparison method, value is determined by analyzing sales of properties similar in size, age, use, location, and other factors. Under the cost method, the value of the land is estimated and added to the cost of replacing any attached structures. Under the income method, the present value of a property is determined from the estimated future income of the property (for example, rent minus expenses). Although all three are used, the sales method is the preferred approach.
The Department Of Revenue administers several programs intended to promote uniform local assessments.
Review of Total Local Assessments. State law requires every municipality to assess property at full value at least once every five years.
Review of Assessments by Class of Property. Since 1992, the ratio of assessed value to full value for each locally assessed major class of property, except agricultural land, must be within 10% of full value at least once every four years. Municipalities not meeting the requirement are notified, and if the requirement is not met in the succeeding year, the municipality’s assessment staff must participate in a training program sponsored by DOR. The Department must supervise the succeeding year’s assessment of any municipality that does not meet the requirement over a six-year period.
Property Assessment Manual. Each year, DOR publishes or updates a manual for local assessors that include guidelines and procedures for identifying, classifying, and valuing taxable property. State law instructs local assessors to follow the guidelines and procedures in the manual. The updated material includes recommended per acre values for grades 1, 2, and 3 cropland and for pasture land under use value assessment. Since the values are published as guidelines, local assessors may adopt or modify them.The main thing to remember is that assessment is highly regulated by the State with little local control.
[1] http://www.legis.state.wi.us/LRB/pubs/consthi/02consthiII02.htm
[2] Hagopian, Gregg C., Assistant Milwaukee City Attorney. Memo #3, Special Committee on Tax Exemptions (Nov. 2004)
The amount of tax that a property owner pays is based on two factors: the value of the property owned by the taxpayer and the local property tax rate. A local assessor determines the value of each individual’s property. The local property tax rate depends on the amount of taxes levied by local jurisdictions (municipalities, counties, school districts, technical college districts, and special purpose districts) and the total value of taxable property in the jurisdiction. Multiplying the value by the rate produces the amount of taxes levied on each property. A portion of the tax is paid by the state through state tax credits and the remainder is paid by the owner.
The Wisconsin Constitution, which requires the uniform taxation of property, was adopted as part of the original state constitution. It is called “the uniformity clause” in reference to the words with which it begins: “The rule of taxation shall be uniform.” The uniformity clause was intended to prevent the legislature and local officials from granting preferential tax treatment to influential property owners and “to protect the citizen against unequal and consequently unjust taxation.” Weeks v. Milwaukee, 10 Wis. 186, 201 (1860). [1]
The Supreme Court has provided the notion that the Uniformity Clause requires practical uniformity – not absolute, and that practicality is viewed “under the circumstances.” Norquist v. Zeuske, 211 Wis.2d 241, 564 N.W.2d 748 (S. Ct. 1997), fn 6.[2]
Property value is assessed in one of three ways, depending on the type of property. In residential areas, yearly property value is based on the recent sales of comparable properties. In other areas, a local assessor surveys the value or potential to generate revenue of a piece of property in the city every year.
Most property is assessed according to its highest and best use, or that use which will produce the greatest net return to the property owner over a reasonable period of time. The assessor determines that value by employing the sales comparison, cost, or income approaches to valuation. Each approach is intended to produce a value comparable to the property’s price if sold. Under the sales comparison method, value is determined by analyzing sales of properties similar in size, age, use, location, and other factors. Under the cost method, the value of the land is estimated and added to the cost of replacing any attached structures. Under the income method, the present value of a property is determined from the estimated future income of the property (for example, rent minus expenses). Although all three are used, the sales method is the preferred approach.
The Department Of Revenue administers several programs intended to promote uniform local assessments.
Review of Total Local Assessments. State law requires every municipality to assess property at full value at least once every five years.
Review of Assessments by Class of Property. Since 1992, the ratio of assessed value to full value for each locally assessed major class of property, except agricultural land, must be within 10% of full value at least once every four years. Municipalities not meeting the requirement are notified, and if the requirement is not met in the succeeding year, the municipality’s assessment staff must participate in a training program sponsored by DOR. The Department must supervise the succeeding year’s assessment of any municipality that does not meet the requirement over a six-year period.
Property Assessment Manual. Each year, DOR publishes or updates a manual for local assessors that include guidelines and procedures for identifying, classifying, and valuing taxable property. State law instructs local assessors to follow the guidelines and procedures in the manual. The updated material includes recommended per acre values for grades 1, 2, and 3 cropland and for pasture land under use value assessment. Since the values are published as guidelines, local assessors may adopt or modify them.The main thing to remember is that assessment is highly regulated by the State with little local control.
[1] http://www.legis.state.wi.us/LRB/pubs/consthi/02consthiII02.htm
[2] Hagopian, Gregg C., Assistant Milwaukee City Attorney. Memo #3, Special Committee on Tax Exemptions (Nov. 2004)
Wednesday, April 7, 2010
Meetings
Wow, I did not see that freight train coming down the tracks. Motion made and seconded and passed with no conversation. It sure looked fishy from my side of the table.
Tuesday, April 6, 2010
Monday, April 5, 2010
Short Trip to Nowhere
I am about to do something that I shouldn't have to do, it tears at the very nature of my soul. I feel oppressed and almost incapable of thought. Could this really be the way the system works? All about technical minutiae and so little about the actual situation.
Well, let's hope tomorrow comes soon and I can start forgetting about what I did today.
Well, let's hope tomorrow comes soon and I can start forgetting about what I did today.
Thursday, April 1, 2010
Just How Was Today
I worry about achieving justice in a system beset with political and social expectations that are so very different from what I would consider appropriate. When has hearing the evidence become such a difficult operation. There appear to be so many ways to review the evidence - yet my situation doesn't meet the criteria. Everyone who reviews my evidence agrees with what I've done - but I get blocked by some minor technicality at every option.
In an overall world scheme of things this is pretty minor - here it's pretty big. This could ultimately allow for the corruption of a pretty good political entity.
In an overall world scheme of things this is pretty minor - here it's pretty big. This could ultimately allow for the corruption of a pretty good political entity.
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