Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2012

Revenue and Taxation Code

Property Taxation

Part 1. General Provisions

CHAPTER 2. Administrative Provisions

Section 155

155. Extension of time for official acts by Board. The time fixed in this division for the performance of any act by the assessor or county board may be extended by the board or its executive director for not more than 30 days, or, in case of public calamity, 40 days. If an extension of time is granted, the executive director of the board shall give written notice thereof to the county auditor, county tax collector, and the officer or county board to whom the extension is granted. The executive director shall inform the board at its next regular meeting of any action with respect to extensions taken by him or her. There shall be the same extension of time for any act of the board dependent on the act for which time was extended.

History.—Stats. 1957, p. 2069, in effect September 11, 1957, added "tax collector" to the list of county officials to whom the board may grant an extension. Stats. 1958 (First Extra Session), p. 255, in effect July 23, 1958, substituted "30" for "20" days. Stats. 1965, p. 1476, in effect September 17, 1965, deleted "By an order entered on its minutes and certified to the county auditor," and added "or its secretary" in the first sentence, added the second and third sentences, and revised the fourth sentence. Stats. 1980, Ch. 411, in effect July 11, 1980, operative January 1, 1981, deleted ", auditor, tax collector," after "assessor" in the first sentence, and added ", county tax collector," after "auditor," deleted "to" before "the officer," and added "county" before "board" in the second sentence. Stats. 2003, Ch. 471 (SB 1062), in effect January 1, 2004, substituted "executive director" for "secretary" throughout the text and added "or her" after "taken by him" in the third sentence.