Tax 12.06(1)(a) (a) Assessment technician.

Tax 12.06(1)(a)1. 1. Assessment technician shall be authorized to perform duties in accordance with the Wisconsin Property Assessment Manual under the direct supervision of a property appraiser or an assessor.

Tax 12.06(1)(a)2. 2. Assessment technician shall not be authorized to serve as a property appraiser, or an assessor 1, assessor 2 or assessor 3.

Tax 12.06(1)(b) (b) Property appraiser.

Tax 12.06(1)(b)1. 1. Property appraiser shall be authorized to perform duties in accordance with the Wisconsin Property Assessment Manual under the direct supervision of an assessor.

Tax 12.06(1)(b)2. 2. Property appraiser shall not be authorized to serve as assessor 1, assessor 2 or assessor 3.

Tax 12.06(2) (2) Assessors.

Tax 12.06(2)(a) (a) Assessor 1.

Tax 12.06(2)(a)1. 1. Assessor 1 shall be authorized to perform, in accordance with the Wisconsin Property Assessment Manual, any of the duties of a property appraiser, an assessment technician and the following duties:

Tax 12.06(2)(a)1.a. a. Serving as statutory assessor in an assessment district with a degree of complexity requiring the level of assessor 1 as determined by the department of revenue which shall include responsibility for all assessed values of real and personal property in the assessment district for which the individual is statutory assessor;

Tax 12.06(2)(a)1.b. b. Contacting taxpayers of the assessment district to explain the property assessment laws and procedures under which the property assessments are determined;

Tax 12.06(2)(a)1.c. c. Supervising subordinate assessment staff.

Tax 12.06(2)(a)2. 2. Assessor 1 shall not be authorized to sign the assessment roll as statutory assessor in an assessment district with a degree of complexity requiring the level of assessor 2 or assessor 3 as determined by the department of revenue.

Tax 12.06(2)(b) (b) Assessor 2.

Tax 12.06(2)(b)1. 1. Assessor 2 shall be authorized to perform, in accordance with the Wisconsin Property Assessment Manual, any of the duties of a property appraiser, an assessment technician, an assessor 1 and the following duties:

Tax 12.06(2)(b)1.a. a. Serving as statutory assessor in an assessment district with a degree of complexity requiring the level of assessor 2 as determined by the department of revenue which shall include responsibility for all assessed values of real and personal property in the assessment district for which the individual is statutory assessor;

Tax 12.06(2)(b)1.b. b. Supervising subordinate assessment staff.

Tax 12.06(2)(b)2. 2. Assessor 2 shall not be authorized to sign the assessment roll as statutory assessor in an assessment district with a degree of complexity requiring the level of assessor 3 as determined by the department of revenue.

Tax 12.06(2)(c) (c) Assessor 3.

Tax 12.06(2)(c)1. 1. Assessor 3 shall be authorized, in accordance with the Wisconsin Property Assessment Manual, to perform the following duties:

Tax 12.06(2)(c)1.a. a. Serving as statutory assessor in an assessment district with a degree of complexity as determined by the department of revenue at the level of assessor 3 which shall include responsibility for all assessed values of real and personal property in the assessment district for which the individual is statutory assessor;

Tax 12.06(2)(c)1.b. b. Policy determination, budgetary formulation and responding to appropriate levels of government involved in the property assessment process;

Tax 12.06(2)(c)1.c. c. Supervising subordinate assessment staff.

Tax 12.06(2)(c)2. 2. Assessor 3 shall not be authorized to sign the assessment roll as statutory assessor in any assessment district with a degree of complexity requiring the level of assessor 1 or assessor 2 as determined by the department of revenue, nor serve on the staff of any assessment district as assessment technician, property appraiser, assessor 1 or assessor 2.

Tax 12.06 History History: Cr. Register, February, 1976, No. 242, eff. 3-1-76; emerg. cr. (1) (am), eff. 1-31-80; am. (2) (a) 1. a., (2) (b) 1. a. and (2) (c) 1. a., Register, January, 1985, No. 349, eff. 2-1-85; CR 13-036: renum. (1) (a) 1. (intro.) to (1) (a) 1. and am., r. (1) (a) 1. a. to g., renum. (1) (b) 1. (intro.) to (1) (b) 1. and am., r. (1) (b) 1. a. to e. Register December 2013 No. 696, eff. 1-1-14.

Tax 12.065 Tax 12.065 Continuing education requirements for recertification of assessors and assessment personnel.

Tax 12.065(1) (1) Definitions.

Tax 12.065(1)(a) (a) “Accredited institution of higher education” means schools accredited by one of the regional institutional accrediting commissions or associations which have been recognized by the U.S. department of education or a law school accredited by the American bar association.

Tax 12.065(1)(b) (b) “Appraisal instruction” means programs which consist of appraisal knowledge which is broad based and essential to assessors and assessment personnel in performing the appraisal function.