Wis. Stat. § 70.49
This is the official text of Wis. Stat. § 70.49, part of Wisconsin’s Wisconsin Statutes — the complete compiled statutory law of Wisconsin, organized into numbered chapters by subject.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Affidavit of assessor.
Official statutory text
(1) Before the meeting of the board of review, the assessor shall attach to the completed assessment roll an affidavit in a form prescribed by the department of revenue.
(2) The value of all real property entered into the assessment roll to which such affidavit is attached by the assessor shall, in all actions and proceedings involving such values, be presumptive evidence that all such properties have been justly and equitably assessed in proper relationship to each other.
(3) No assessor shall be allowed in any court or place by oath or testimony to contradict or impeach any affidavit or certificate made or signed by the assessor as assessor.
(4) In this section “assessor” means an assessor or any person appointed or designated under s. 70.055 or 70.75 .
History: 1991 a. 316 ; 1993 a. 307 ; 2023 a. 12 .
(2) The value of all real property entered into the assessment roll to which such affidavit is attached by the assessor shall, in all actions and proceedings involving such values, be presumptive evidence that all such properties have been justly and equitably assessed in proper relationship to each other.
(3) No assessor shall be allowed in any court or place by oath or testimony to contradict or impeach any affidavit or certificate made or signed by the assessor as assessor.
(4) In this section “assessor” means an assessor or any person appointed or designated under s. 70.055 or 70.75 .
History: 1991 a. 316 ; 1993 a. 307 ; 2023 a. 12 .
Status: in_force · Read it on the official government site
Need a lawyer in Wisconsin?
Find a Wisconsin lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.