What is the Open Book period?

Open Book is the period of time during which the assessment roll is open for examination by the public. Wisconsin Stat. § 70.45 requires that a class 1 notice be published, or posted if applicable, under ch. 985 at least 15 days before the first day on which the assessment roll is open for examination informing the public that the assessment roll will be open for examination by taxable inhabitants on certain days named therein. The assessor must be present for at least 2 hours while the assessment roll is open for inspection and instructional material under § 73.03(54) shall be available at the meeting. Upon examination, the commission of assessments (1st class cities) or assessor(s) may make changes necessary to perfect the assessment roll. After corrections are made, the roll is submitted by the commissioner of assessments or the municipality’s clerk to the Board of Review. (new 2/21)