Wis. Admin. Code § Tax 12.10 — Examination of manufacturing property report forms, confidentiality

Tax 12.10(1) (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.

Tax 12.10(2) (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.

Tax 12.10(3) (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.