State Ex Rel. Kaskin v. Board of Review

The Wisconsin Legislature has authorized Wisconsin counties to replace local tax district assessors with a county assessor, 1 with such county tax assessor, in counties so electing, to have “the same authority, responsibility and status, privileges and obligations of the assessor he displaces.” 2

As to the procedure to be followed in setting up such county tax assessment system, the legislature provided:

In making the first assessment of any city, town or village the county assessor shall equalize the assessment of property within each taxation district. Thereafter, he shall revalue each year…