Wis. Admin. Code Department of Revenue § Tax 12.10 - Examination of manufacturing property report forms, confidentiality

(1) Manufacturing property report forms that must be completed by all manufacturers and returned to the department according to s. 70.995(12), Stats., are confidential records. Self reporting forms for personal property required by s. 70.35(3), Stats., are confidential records of the assessor's office.

(2) Manufacturing property report forms shall be deemed privileged information, for use by the department and for use in any public hearing regarding the property assessment. Local assessors and their agents view the report forms submitted regarding property in the jurisdiction the assessor represents. Government agencies may view the report forms for use in acquiring real property for public purposes.

(3) Upon presentation of appropriate identification by the person allowed to make the examination, the report forms may be examined only at the district property assessment office.

Notes

Wis. Admin. Code Department of Revenue § Tax 12.10

Cr. Register, March, 1979, No. 279, eff. 4-1-79.

This section interprets ss. 70.35(3) and 70.995(12), Stats.