Board of Review
Regular MeetingDarlington, WI · November 25, 2024
Minutes
CITY OF DARLINGTON BOARD OF REVIEW MEETING MINUTES
FINAL MEETING
NOVEMBER 25, 2024
The meeting was called to order by Mayor Mike McDermott at 10:00 AM. Present at roll
call were: Mayor McDermott, Phil Risseeuw, and Amy Johnson. Absent: Steve Pickett. Also
present was: Bruce Gardiner, Gardiner Appraisal Service, the City’s Assessment firm.
Motion by Pickett, seconded by Risseeuw, that the meeting notice and agenda were properly
posted. Motion carried. The notice was posted at the Municipal Building, First National Bank at
Darlington, on the door of the Council meeting room, and on the City’s website.
Bruce Gardiner reported the completed assessment roll was received by the City Clerk, and
the Assessor’s Affidavit has been signed by Bruce Gardiner, Gardiner Appraisal Service. Steve
Pickett arrived at the meeting at 10:12 PM.
It was then reported the assessment roll has been reviewed by representatives of the Clerk’s
Office for errors, omitted property, double assessed property, etc. Bruce Gardiner then reported the
open book changes are included in the 2024 assessment roll. It was reported that the assessment
roll has been available in the City Office for more than a week and at this Board of Review meeting,
for review by taxpayers.
No property owners filed a Notice of Intent to File an Objection with the City Clerk prior
to the 48-hour notice deadline. No property owners attended this meeting to file an objection.
Therefore, no objections were heard at this meeting.
There being no further business for this meeting, motion by Pickett, seconded by Risseeuw,
to adjourn the 2024 Board of Review at 12:00 PM. Motion carried.
CITY OF DARLINGTON
Amy L. Johnson, Clerk-Treasurer
Agenda
AGENDA FOR A MEETING OF THE BOARD OF REVIEW OF THE CITY
OF DARLINGTON TO BE HELD ON MONDAY THE 25TH DAY OF
NOVEMBER, 2024 AT 10:00 AM; WHICH MEETING IS TO BE HELD IN
THE COUNCIL ROOM AT THE DARLINGTON MUNICIPAL BUILDING,
DARLINGTON, WISCONSIN
1. Call Board of Review (BOR) to order.
2. Roll call.
3. Confirmation that the meeting notice and agenda were properly posted.
4. Verify that the City has an ordinance for the confidentiality of income and expense
information provided to the assessor under state law. (Wis Stats., 70.47(7) (af)).
5. Review of new laws.
6. Filing and summary of Annual Assessment Report by City Assessor.
7. Receipt of the Assessment Roll by Clerk from the City Assessor.
8. Receive the Assessment Roll and sworn statements from the Clerk.
9. Review the Assessment Roll and perform statutory duties: examine the roll; correct
descriptions or calculation errors; add omitted property; and eliminate double assessed
property.
10. Discussion and action if necessary, to certify all corrections of error under state law (Wis.
Stats., 70.43).
11. Discussion and action if necessary to verify with the assessor that open book changes are
included in the assessment roll.
12. Allow taxpayers to examine assessment data.
13. During the first two hours, consideration of:
a) Waivers of the required 48 hour notice of intent to file an objection when there is
good cause.
b) Requests for waiver of the BOR hearing allowing the property owner an appeal
directly to circuit court.
c) Requests to testify by telephone or submit sworn written statement.
d) Subpoena requests.
e) Act on any other legally allowed / required Board of Review matters.
14. Review Notices of Intent to File Objection.
15. Proceed to hear objections, if any and if proper notice / waivers given unless scheduled
for another date.
16. Consider/act on scheduling additional Board of Review dates.
17. Adjourn/and or adjourn to future date if necessary.
Dated and posted at Darlington, Wisconsin this 14th day of October, 2024.
CITY OF DARLINGTON
By:
Amy L. Johnson, Clerk-Treasurer
*** Other City of Darlington Council members may be attending this meeting. However only
Board of Review members will be taking action on these agenda items.
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