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Can the Board of Review go in the field to determine whether a piece of property is used for pasture, rather than woods?

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Can the Board of Review go in the field to determine whether a piece of property is used for pasture, rather than woods?

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No. The Board may only act upon sworn oral evidence produced at the hearing. The Board may determine that a change of classification (and subsequent change in value) is appropriate if there is sworn oral testimony before the Board supporting such action. The Board of Review laws (sec. 70.47, Wis. Stats.,) are clear; – the Board may act only on evidence produced under oath at the hearing.

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