STATE OF WISCONSIN
Town of Black Creek
SECTION 1 – TITLE/PURPOSE
This ordinance is entitled the Town of Black Creek Ordinance Relating to Confidentiality of Income and Expense Records. The purpose of this ordinance is to provide confidentiality of the records of taxpayers who provide income and expense record information to the town assessor under s. 70.47 (7) (af), stats., and to exempt that information from being subject to the right of inspection or copying as a public record under s. 19.35 (1), stats.
SECTION 2 – AUTHORITY
The town board of the Town of Black Creek, Outagamie County, Wisconsin, has the specific authority under s. 70.47 (7) (af), Wis. stats., to provide confidentiality to taxpayers of certain income and expense records provided to the town assessor by these taxpayers for purposes of valuation of real property in the Town of Black Creek, owned by those taxpayers.
SECTION 3 – ADOPTION OF ORDINANCE
The town board, by this ordinance, adopted on proper notice, with a quorum and a roll call vote by a majority of the town board present and voting, provides for the confidentiality of information regarding income and expenses under s. 70.47 (7) (af), Wis. stats., that is provided to the town assessor and, unless a court determines that the information is inaccurate, the information provided to the assessor is not subject to the right of inspection or copying as a public record under s. 19.35 (1), Wis. stats.
SECTION 4 – ADOPTION BY REFERENCE/CONFIDENTIALITY REQUIREMENT
This ordinance adopts by reference s. 70.47 (7) (af), Wis. stats. Income and expense information provided by a property owner to the town assessor for the purposes of establishing and valuation for assessment purposes by the income method of valuation
shall be confidential and not a public record open to inspection or copying under s. 19.35 (1), Wis. stats.
SECTION 5 – EXCEPTIONS TO CONFIDENTIALITY
A town officer in the Town of Black Creek may make public disclosure or allow access to information of income and expense information provided by a property owner to the town assessor for the purposes of establishing and valuation for assessment purposes by the income method of valuation in his or her possession as provided below:
SECTION 6 – PENALTY PROVISIONS
Any person, partnership, corporation, or other legal entity that fails to comply with the provisions of this ordinance shall, upon conviction, pay a forfeiture of not less than $__25.00_________ nor more than $__200.00__________, plus the applicable surcharges, assessments, and costs for each violation. Each day a violation exists or continues constitutes a separate offense under this ordinance. In addition, the town board may seek injunctive relief from a court of record to enjoin further violations.
SECTION 7 – SEVERABILITY
If any provision of this ordinance or its application to any person or circumstance is held invalid, the invalidity does not affect other provisions or applications of this ordinance that can be given effect without the invalid provision or application, and to this end the provisions of this ordinance are severable.
SECTION 8 -- EFFECTIVE DATE
This ordinance shall take effect immediately upon publication.
The town clerk shall properly post or publish this ordinance as required under s. 60.80, Wis. stats.
Adopted this 10th day of April 2017.
_________________________________________Chairman, Dan Knutzen
_________________________________________1st Supervisor, Dan Rettler
_________________________________________2nd Supervisor, Tom Neubert
Attest: __________________________Clerk Karen Herman