State Ex Rel. Reiss v. Board of Review

The critical question is whether taxpayer never obtained a right to a hearing because he failed to file a completed form of objection. If he had a right to a hearing, then the board improperly terminated it. If he had no right to a hearing, he cannot complain of the board’s refusal to continue.

The controlling statute is sec. 70.47 (7) (a), Stats. It provides:

“Objections to the amount or valuation of property shall first be made in writing and filed with the clerk of the board of review prior to adjournment of public hearings by the board. If the board is in session 5 days, including its first…