(1) APPLICABILITY. This section does not apply to any town within the jurisdiction of a county assessor under s. 70.99. (2) TOWN MEETING AUTHORIZATION. If authorized by the town meeting under s. 60.10 (2) (j), the town board may select assessors by appointment. (3) METHOD OF SELECTION. If authorized under sub. (2), a town board may appoint an assessor and any assistants by one of the following methods: (a) If the town has a civil service system, under that system. If the town has no civil service system, the town board may adopt a civil service system under s. 66.0509 (2) (b) for the selection of assessors. (b) If the town does not have or adopt a civil service system, the town board shall appoint assessors on the basis of merit, experience and general qualifications for a term not to exceed 5 years. (4) INDEPENDENT CONTRACTOR AS ASSESSOR. (a) In this subsection, “independent contractor” means a person who either is under contract to furnish appraisal and assessment services or is customarily engaged in an independently established trade, business or profession in which the services are offered to the general public. (b) An independent contractor may be appointed as the town assessor. The independent contractor shall designate the individual responsible for the assessment. The designee shall file the official oath under s. 19.01 and sign the affidavit of the assessor attached to the assessment roll under s. 70.49. No individual may be designated by an independent contractor unless he or she has been granted the appropriate certification under s. 73.09. (5) ASSESSORS; ASSISTANTS; NUMBER AND SALARIES. The town board shall determine the number of assistant assessors required and the salaries to be paid the assessor and assistant assessors. If the assessor and assistant assessors are appointed under civil service, the salaries shall be within the civil service salary schedule and appointments shall be from the civil service lists. (6) COMMENCEMENT OF OFFICE. An initial appointee under this section shall take office at the expiration of the terms of the last elected assessors.
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