Untitled section

73.01

 

Tax appeals commission.

73.01(1)

(1)

 

Definitions.

In this section:

73.01(1)(a)

(a)

“Commission” means the tax appeals commission.

73.01(1)(b)

(b)

“Small claims” is a matter in which the amount in controversy, including any penalty, after the department of revenue takes its final action on the petition for redetermination is less than $2,500 unless the commission on its own motion determines that the case not be heard as a small claims case or unless the department of revenue determines that the case has statewide significance.

73.01(2)

(2)

 

Employees.

The chairperson of the commission may appoint, under the classified service, such employees for the commission as are necessary.

73.01(3)

(3)

 

Hearings and reports.

73.01(3)(a)

(a)

The time and place of meetings and hearings of the commission shall be designated by the chairperson. Rooms for hearings outside the city of Madison shall be provided under s.