VILLAGE OF FAIRWATER OPEN BOOK NOTICE IS HEREBY GIVEN that the OPEN BOOK for the Village of Fairwater will be held on the following date and time: Pursuant to s. 70.45, Wis. Stats., the Village of Fairwater assessment roll for the year 2026 assessment will be open for examination on May 5, 2026 from 2:00 pm to 4:00 pm by phone in only. Please call Borree Appraisal Services at 920-766-9166. Instructional material will be provided at the clerk's office or by email to persons who wish to object to valuation under s.70.47, Wis. Stats. NOTICE OF BOARD OF REVIEW MEETING The Board of Review will meet on May 20, 2026 from 3:30 pm to 5:30 pm at the Village Civic Center for the purpose of calling the Board of Review into session during the forty-five day period beginning on the 4th Monday of April, pursuant to s. 70.47(1), Wis. Stats. Pursuant to s.70.47(2) Wis. Stats. After the first meeting of the board of review and before the board's final adjournment, no person who is scheduled to appear before the board of review may contact, or provide information to, a member of the board about that person's objection except at a session of the board.The board of review may not hear an objection to the amount or valuation of property unless, at least 48 hours before the board's first scheduled meeting, the objector provides to the board's clerk written or oral notice of an intent to file an objection, except that upon a showing of good cause and the submission of a written objection, the board shall waive that requirement during the first 2 hours of the board's first scheduled meeting, and the board may waive that requirement during the first 2 hours of the board's first scheduled meeting, and the board may waive that requirement up to the end of the 5th day of the session or up to the end of the final day of the session if the session is less than 5 days with proof of extraordinary circumstances for failure to meet the 48-hour notice requirement and failure to appear before the board of review during the first 2 hours of the first scheduled meeting.Objections to the amount or valuation of property shall first be made in writing and filed with the clerk of the board of review within the first 2 hours of the board's first scheduled meeting, except that, upon evidence of extraordinary circumstances, the board may waive that requirement up to the end of the 5th day of the session or up to the end of the final day of the session if the session is less than 5 days. The board may require objections to the amount of valuation of property to be submitted on forms approved by the Department of Revenue, and the board shall require that any forms include stated valuations of the property in question. Persons who own land and improvements to that land may object to the aggregate valuation of that land and improvements to that land, but no person who owns land and improvements to that land may object only to the valuation of that land or only to the valuation of improvements to that land. No person may be allowed in any action or proceedings to question the amount or valuation of property unless the written objection has been filed and that person in good faith presented evidence to the board in support of the objection and made full disclosure before the board, under oath of all of that person's property liable to assessment in the district and the value of the property. The requirements that objections be in writing may be waived by express action of the board.When appearing before the board, the person shall specify, in writing, the person's estimate of the value of the land and of the improvements that are the subject of the person's objection and specify the information that the person used to arrive at that estimate.No person may appear before the board of review, testify to the board by telephone or object to a valuation; if that valuation was made by the assessor or the objector using the income method; unless the person supplies to the assessor all of the information about income and expenses, as specified in the manual under s.73.03 (2a), that the assessor requests. The municipality or county shall provide by ordinance for the confidentiality of information about income and expenses that is provided to the assessor under this paragraph and shall provide exceptions for persons using the information in the discharge of duties imposed by law or of the duties of their office or by order of a court. The information that is provided under this paragraph, unless a court determines that it is inaccurate, is not subject to the right of inspection and copying under s. 19.35 (1).The board shall hear upon oath, by telephone, all ill or disabled persons who present to the board a letter from a physician, surgeon, or osteopath that confirms their illness or disability. No other persons may testify by telephone unless the Board, in its discretion, has determined to grant a property owner's or their representative's request to testify under oath by telephone or written statement.No person may appear before the board of review, testify to the board by telephone or contest the amount of any assessment unless, at least 48 hours before the first meeting of the board or at least 48 hours before the objection is heard if the objection is allowed under sec. 70.47(3)(a), that person provides to the clerk of the board of review notice as to whether the person will ask for removal under sec. 70.47(6m)(a) and if so which member will be removed and the person's reasonable estimate of the length of time that the hearing will take. Notice is hereby given this 20th day of April 2026 Karen Smit Village Clerk Publish 1st Class Notice: April 23, 2026 WNAXLP April 23 2026 LWIX0504039