Tax 12.065(4)(b)(b) Conferences with officials or representatives of the sponsor involved or with former students. Tax 12.065(4)(c)(c) Public hearing regarding the educational program or instructor involved, with adequate written notice to the sponsor or instructor or both. Tax 12.065(4)(d)(d) Investigation by visitation to the school program or session. Tax 12.065(5)(5) Approval. Requirements for approval of hours, subject areas, instructors and certification of attendance at programs are as follows: Tax 12.065(5)(a)1.1. Courses offered by accredited institutions in appraisal instruction and in property tax law or management instruction are automatically approved. Tax 12.065(5)(a)2.2. Individuals attending the course shall provide evidence of satisfactory completion to the department within 30 days of conclusion of this course. Tax 12.065(5)(b)(b) Noncredit program approval may be requested by a school or a program sponsor by following the procedures indicated below: Tax 12.065(5)(b)1.1. An application for approval shall be submitted at least 30 days prior to the commencement of the program on a form provided by the department. The department shall require the following information and materials: Tax 12.065(5)(b)1.d.d. Detailed outlines of each course with specific allocation of hours to each topic. Tax 12.065(5)(b)2.2. Instructors shall be experienced in the subject which they are teaching; the department may limit its approval to specific content areas set forth in sub. (1) (b) and (i). As a minimum, the instructor shall be a person who, in the judgment of the department is qualified by experience or education, or both to supervise a course of study within the legislative intent of this section. Tax 12.065(5)(b)3.3. Where the department deems it appropriate, initial approval of noncredit programs may be given without specific information concerning dates, times, locations and instructors, but this information shall be provided no later than 30 days prior to the beginning of the approved program. These approvals shall expire on the first September 30 occurring three or more months from the date of initial approval. Applications for reapproval shall be submitted to the department prior to July 30 each year. Tax 12.065(5)(b)4.4. Additional criteria for approval and reapproval of noncredit programs are as follows: Tax 12.065(5)(b)4.a.a. Applicants for approval shall not discriminate against anyone on the basis of sex, race, religion, age, physical disability or national origin in their education programs. Tax 12.065(5)(b)4.b.b. The department shall approve only those programs whose primary emphasis is in the area of appraisal, property tax law, or management instruction. The amount of continuing education approved for a course will be only the actual amount of instruction time which deals directly with appraisal, property tax law, or management areas. Tax 12.065(5)(b)4.c.c. The department may refuse approval if, in its judgment, the attendance at the program cannot be adequately monitored. Tax 12.065(5)(b)5.5. The sponsor or school shall provide evidence of attendance as follows: Tax 12.065(5)(b)5.a.a. Certificates of attendance on forms prescribed by the department, signed by authorized persons whose signatures are on file with the department and dated on the last class attended by the student, shall be given to all currently certified personnel who meet attendance requirements. This shall be completed within 10 days after the last class. Tax 12.065(5)(b)5.b.b. The approved instructor or the sponsor shall submit to the department a list of those persons satisfactorily completing noncredit education programs which also certifies that the named students personally attended the minimum required instruction. The list shall be furnished within 10 days following completion of the program. A school or sponsor shall maintain records to establish the attendance record submitted for continuing education programs for five years. Tax 12.065(5)(b)6.6. Students shall register for the complete educational program, attend the whole program, and receive a certificate for the time for which the program was approved, except that a student who is forced by an emergency to leave a program may be given a certificate for the time actually attended, but not for less than 0.5 hours. Sponsors may make arrangements for make-up classes to enable students to meet attendance requirements. Tax 12.065(5)(b)7.7. It shall be misconduct under s. 73.09 (7), Stats., for certified assessors or assessment personnel who are involved as instructors or sponsors of noncredit courses to advertise or represent to the public that programs and instructors have been approved by the department when such approval has not been granted in writing by the department. Tax 12.065(5)(b)8.8. The school or program sponsor submitting a completed application as described in par. (b) 1. shall be notified of the department’s decision to approve or refuse to approve the application not less than 5 days prior to the commencement of the program. Tax 12.065(6)(6) Address. All correspondence to the department shall be sent to: Wisconsin Department of Revenue
Division of State and Local Finance
PO Box 8971
Madison, WI 53708-8971
Tax 12.065 NoteNote: This section interprets s. 73.09 (1) and (4), Stats. Tax 12.065 HistoryHistory: Emerg. cr. eff. 7-31-81; cr. Register, February, 1982, No. 314, eff. 3-1-82; cr. (5) (a) 4. and (b) 8., Register, January, 1985, No. 349, eff. 2-1-85; am. (1) (i), r. and recr. (5), Register, January, 1989, No. 397, eff. 2-1-89; am. (5) (b) 1. intro. and 8., Register, October, 1995, No. 478, eff. 11-1-95; correction in (6) made under s. 13.93 (2m) (b) 6., Stats., Register November 2002 No. 563; CR 13-036: am. (1) (c), (2) (b), (6) Register December 2013 No. 696, eff. 1-1-14; CR 19-030: am. (1) (d), (g), (L),(2) (d), (f) (intro.), (5) (b) 1. d., 4. b., 5.b., 6. Register October 2019 No. 766, eff. 11-1-19; correction in (2) (d), (5) (b) 6. made under s. 35.17, Stats., Register October 2019 No. 766.