Excerpt from Biennial Report of the Wisconsin State Tax Commission to the Legislature The only authority conferred upon the tax commission to secure the equality in assessments enjoined by the constitution is by reassess ment of entire municipalities under subdivision (2) of section of the statutes, or by correction of specific assessments under subdivision (2) of section Reassessment of all taxable property in the district can only be made on the petition of the owners of not less than five per cent of the taxable property therein. In the case of non residents or small taxpayers it is often difficult, if not impossible, to secure the required number of signers. But as the law becomes better understood taxpayers are showing greater diligence in looking after their assessments, and as former legislatures have refused to extend this provision the tax commission is not applying for a change in this statute. The correction of specific assessments or classes of property under subdivision (2) of section of the statutes may be made on the written complaint of a single taxpayer, but no increase of assessments can be made without the signature of two additional taxpayers. This remedy is not available at all unless applied for within twenty days after the adjournment of the board of review and correction must be made before the first day of November. In many cases taxpayers do not learn of the discrimination against them until taxpaying time, too late to avail themselves of this remedy. Many of the assess ments complained of at such time show such unmistakable violation of law and discrimination as to call loudly for relief, and property owners are unable to understand what the tax commission is for if it can not correct such flagrant abuses. Many deserving appeals have to be denied because of this rigid limitation. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

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