Section Tax 12.06 - Duties of assessorsThe following levels of certification for assessors and assessment personnel are established:
(1) ASSESSMENT PERSONNEL. (a)Assessment technician. 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.2. Assessment technician shall not be authorized to serve as a property appraiser, or an assessor 1, assessor 2 or assessor 3.(b)Property appraiser. 1. Property appraiser shall be authorized to perform duties in accordance with the Wisconsin Property Assessment Manual under the direct supervision of an assessor.2. Property appraiser shall not be authorized to serve as assessor 1, assessor 2 or assessor 3.(2) ASSESSORS. (a)Assessor 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: 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;b. Contacting taxpayers of the assessment district to explain the property assessment laws and procedures under which the property assessments are determined;c. Supervising subordinate assessment staff.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.(b)Assessor 2. 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: 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;b. Supervising subordinate assessment staff.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.(c)Assessor 3. 1. Assessor 3 shall be authorized, in accordance with the Wisconsin Property Assessment Manual, to perform the following duties: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;b. Policy determination, budgetary formulation and responding to appropriate levels of government involved in the property assessment process;c. Supervising subordinate assessment staff.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.Wis. Admin. Code Department of Revenue Tax 12.06
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.