IDAPA 36.01.01
Participants in appeals before Idaho’s independent Board of Tax Appeals.
To establish the specific fairness and procedural rules for cases heard and decided by the Idaho State Board of Tax Appeals.
This rule implements the following statutes passed by the Idaho Legislature:
Revenue and Taxation -
Board of Tax Appeals:
Idaho Board of Tax Appeals
Office hours: 8:00 a.m. to 5:00 p.m., Monday through Friday
(except for legal holidays)
1673 W. Shoreline Drive, Suite 120
Boise, ID 83702
Phone: (208) 334-3354
Fax: (208) 334-4060
Email: cindy.pollock@bta.idaho.gov
Website: www.bta.idaho.gov
This rule chapter will be reviewed in compliance with Section 67-5292, Idaho Code, and in accordance with the 8-year rule review schedule linked here.
| 000. Legal Authority. | 4 |
|---|---|
| 001. Scope. | 4 |
| 002. -- 009. (Reserved) | 4 |
| 010. Definitions. | 4 |
| 011. Abbreviations. | 4 |
| 012. Organization. | 4 |
| 013. -- 019. (Reserved) | 4 |
| 020. Procedure Governed (Rule 20). | 4 |
| 021. Liberal Construction (Rule 21). | 5 |
| 022. -- 029. (Reserved) | 5 |
| 030. Representation And Practice Before The Board. | 5 |
| 031. Initial Pleading -- Listing Of Representatives. | 5 |
| 032. Substitution Of Representative. | 5 |
| 033. Participation By Taxing Authority. | 5 |
| 034. (Reserved) | 5 |
| 035. Conduct. | 5 |
| 036. Enforcement (Rule 36). | 5 |
| 037. Ex Parte Communications. | 5 |
| 038. -- 044. (Reserved) | 6 |
| 045. Notice Of Appeal: Contents. | 6 |
| 046. Notice Of Appeal: BOE Appeals. | 6 |
| 047. Notice Of Appeal: STC Appeals. | 6 |
| 048. Acknowledgment (Rule 48). | 7 |
| 049. (Reserved) | 7 |
| 050. Answer To Appeal. | 7 |
| 051. (Reserved) | 7 |
| 052. County Auditor Requirement. | 7 |
| 053. -- 054. (Reserved) | 7 |
| 055. Consolidation. | 7 |
| 056. -- 059. (Reserved) | 7 |
| 060. Form Of Pleadings. | 7 |
| 061. Service Of Documents. | 8 |
| 062. Defective, Insufficient Or Late Pleading. | 8 |
| 063. Amendments To Pleadings -- Withdrawal Of Pleadings. | 8 |
| 064. (Reserved) | 8 |
| 065. Computation Of Time. | 8 |
| 066. Filing. | 8 |
| 067. -- 069. (Reserved) | 8 |
| 070. Prehearing Conference. | 8 |
| 071. (Reserved) | 9 |
| 072. Motions. | 9 |
073. (Reserved) ... 9
074. Briefs. ... 9
075. Discovery. ... 9
076. -- 084. (Reserved) ... 11
085. Intervention. ... 11
086. -- 099. (Reserved) ... 11
100. Fair Hearing. ... 11
101. Failure To Appear. ... 11
102. Withdrawal. ... 11
103. -- 104. (Reserved) ... 12
105. Informal Disposition -- Settlement. ... 12
106. Presiding Officer. ... 12
107. Procedure And Testimony. ... 12
108. -- 109. (Reserved) ... 12
110. Stipulations. ... 12
111. Continuance. ... 13
112. -- 114. (Reserved) ... 13
115. Official Notice. ... 13
116. Open Hearings And Closed Deliberations. ... 13
117. Rules Of Evidence. ... 13
118. Exhibits. ... 14
119. -- 124. (Reserved) ... 14
125. Confidentiality -- Protective Orders. ... 14
126. -- 138. (Reserved) ... 14
139. Scope Of Appeal In Ad Valorem Case. ... 14
140. Decisions And Orders. ... 14
141. -- 144. (Reserved) ... 15
145. Reconsideration -- Rehearing. ... 15
146. -- 150. (Reserved) ... 15
151. Official Record. ... 15
152. -- 154. (Reserved) ... 15
155. Subpoena. ... 15
156. Request For Transcript. ... 16
157. -- 999. (Reserved) ... 16
Section 63-3808, Idaho Code. (7-1-24)
These rules govern procedures before the Idaho Board of Tax Appeals (hereinafter “Board”). (7-1-24)
As used in this chapter: (7-1-24)
01. Appellant. A party filing an appeal with the Board. (7-1-24)
02. Board. The Idaho Board of Tax Appeals, board members, presiding officer, or hearing officer as the context may dictate whenever it occurs in this chapter. (7-1-24)
03. Case File. The official record maintained by the Board regarding an appeal. (7-1-24)
04. Comparable Sales. Recently sold properties that are similar in locational and physical characteristics to the property being appraised. “Recently sold property” is property with a sale date prior to the effective date of valuation. (7-1-24)
05. De Novo. The Board decides questions of fact and of law based on the evidence and legal arguments presented before the Board. A de novo review means the parties must present anew any previously submitted evidence or argument they wish to have considered. New evidence and argument may also be presented. (7-1-24)
06. Parcel. Each separate property ownership as represented by the county assessment rolls. (7-1-24)
07. Party. A person or governmental subdivision or agency authorized to appear before the Board. (7-1-24)
08. Presiding Officer or Hearing Officer. A member of the Board or other person assigned to conduct a conference or hearing for the Board. (7-1-24)
09. Respondent. A party answering or otherwise responding to an appeal. (7-1-24)
10. Subject Property. The property under discussion. (7-1-24)
11. Substantive Issue. An issue where a right, interest or privilege of any party is involved that may be prejudiced as opposed to minor or mere procedural matter. (7-1-24)
01. BTA. Idaho Board of Tax Appeals. (7-1-24)
02. BOE. County Board of Equalization. (7-1-24)
03. STC. Idaho State Tax Commission. (7-1-24)
The Chairman of the Board serves as the administrative officer. (7-1-24)
01. Procedure. These rules govern all practice and procedure before the Board. Except as provided in Rules 800 through 860, these rules are affirmatively promulgated to supersede IDAPA 04.11.01, et seq., “Idaho Rules of Administrative Procedure of the Attorney General”. (4-6-23)
02. Purpose. The purpose for the establishment of the Idaho Board of Tax Appeals is to provide a fully independent, fair, and less expensive opportunity for taxpayers and other parties to appeal from most tax related decisions of county boards of equalization and the State Tax Commission. (4-6-23)
These rules will be liberally construed to secure just, speedy, and economical determination of all issues presented to the Board. (4-6-23)
The right to appear and practice before the Board is limited as follows: (7-1-24)
01. Taxpayers. A taxpayer has the right to appear or to be represented by another person of his choosing in any hearing or rehearing held on the taxpayer’s appeal. (7-1-24)
02. Authorized Attorneys. Attorneys duly authorized and qualified to practice in the courts of the state of Idaho; (7-1-24)
03. Public Officers. Public officers or designated representatives when representing the governmental agency; (7-1-24)
The initial pleading of each party must name the party’s qualified representative for service of documents and include the representative’s address for receiving documents. Service of documents on the named representative is valid service upon the party. If no person is explicitly named as representative, the person signing the initial pleading will be considered the representative. (7-1-24)
A party’s representative may be changed by notice to the Board and to all other parties when the proceedings are not unreasonably delayed. The presiding officer may permit substitution of a representative at hearing. (7-1-24)
In proceedings where a taxing authority may participate, or in any instance where a report or recommendation of the taxing authority may be considered in reaching a decision, at the timely request of a party or upon the Board’s motion, an informed representative of the taxing authority shall appear at hearing and be available for examination. When such a representative is summoned, the taxing authority may further participate in the hearing as a party. (7-1-24)
A party, representative or witness shall conduct themselves in all Board proceedings in an ethical, respectful, and courteous manner. (7-1-24)
The Board and each party to an appeal are responsible for the efficient, just, and speedy conduct of the formal hearing and other proceedings before the Board. Board members or the assigned hearing officer may impose sanctions on a party for delays, the failure to comply with a subpoena or discovery order, for discovery procedure abuses, and for any other matter regarding conduct of the appeal. Board sanctions include, but are not limited to, dismissal of an appeal or the granting of default judgment. (4-6-23)
01. Permitted Ex Parte. The Board may communicate ex parte with a party concerning a procedural or administrative matter. (7-1-24)
038. -- 044. (RESERVED)
01. Basic Contents. An appeal must be in writing and contain clear and concise statements of the matters that lay foundation for the relief claim that may be granted by the Board. (7-1-24)
02. Additional Contents. The appeal shall further contain: (7-1-24)
a. Appellant’s full name, mailing address and telephone number; (7-1-24)
b. The tax year(s) associated with the appeal; and (7-1-24)
c. A signed statement by a natural person/appellant or by a qualified representative that the notice of appeal contents are correct. (7-1-24)
03. Appeal Filed by an Attorney or Representative. An appeal filed by a qualified representative shall contain: (7-1-24)
a. The representative’s name, official title, mailing and street addresses, telephone number; and (7-1-24)
b. If the representative is an attorney, the Idaho State Bar License number. (7-1-24)
04. Change in Address or Phone Number. A party or representative must provide written notice to the Board and other parties of any change in contact information. (7-1-24)
01. Separate Notice. Each parcel assessment appealed must use a separate Board Appeal Form or separate notice of appeal. (7-1-24)
02. BOE Appeal. An appeal brought under Section 63-511, Idaho Code, the notice of appeal shall contain: (7-1-24)
a. A legal description of the property relating to the appeal; (7-1-24)
b. A copy of the county board of equalization’s final decision, and when available, the decision’s postmarked mailing envelope or any accompanying certificate of service; (7-1-24)
c. For a valuation appeal, a clear declaration of the alleged market value for the subject property. For a property tax exemption claim, the Idaho Code section(s) associated with the claim and a summary of the factual basis supporting why exempt status should be granted or denied; and (7-1-24)
d. A copy of the final tax assessment notice for the assessment appealed. (7-1-24)
An appeal brought under Section 63-3049 or 63-707, Idaho Code, shall contain: (7-1-24)
01. Attachment. A copy of the written decision being appealed; (7-1-24)
02. Objections. A list of objections to the STC’s decision and the basis for said objections; (7-1-24)
03. Amount in Dispute. A statement of the amount in dispute for each applicable tax year or period; and (7-1-24)
04. Security Deposit. Proof of compliance with the deposit requirements in Section 63-3049(b), Idaho
Code, may be in the form of a receipt or documented acknowledgment from the STC. (7-1-24)
01. Acknowledgment Letter. An acknowledgment letter will be mailed within fourteen (14) days of the receipt of an appeal in the Board’s office. The Board may acknowledge multiple appeals by the same party with a single letter. Such acknowledgment does not constitute a formal consolidation of the appeals. (7-1-24)
02. Defective Appeal. An appeal that is found to be materially defective, untimely, or not substantially in compliance with the requirements of this chapter will be dismissed. (7-1-24)
A respondent or intervenor may file with the Board an answer to a notice of appeal. The answer shall be filed at least fifteen (15) days prior to hearing. (7-1-24)
01. Contents. In addition to the requirements of Section 63-511, Idaho Code, upon receiving a notice of appeal to the Board the county auditor shall also transmit to the Board: (7-1-24)
a. The date of receipt of the notice of appeal, and if received by mail, a copy of the mailing envelope; (7-1-24)
b. A copy of the initial appeal to the BOE; (7-1-24)
c. A copy of any decision made or action taken by the BOE together with the mailing date of the notice of decision or other proof of service; (7-1-24)
02. Minutes. The minutes should include at a minimum: (7-1-24)
a. The full name of persons appearing before the BOE in the appeal; (7-1-24)
b. Clear identification of the parcel number associated with the assessment appealed; and (7-1-24)
c. The decision made by the BOE specifying the value determined or exempt status decided for each parcel. (7-1-24)
Whenever two (2) or more ad valorem cases from the same county or different counties involve the same or substantially similar issues and the same or similar property, or where the same or similar issues exist in other tax type cases, the Board may issue a written or verbal order consolidating the cases. There shall be no consolidation of cases where the rights of any party would be prejudiced. Parties may also request a consolidation. Prior to issuing a consolidation order, the Board will consider whether the parcels are contiguous, any response given to a consolidation request, and any other matters deemed appropriate in judging whether consolidation would likely be beneficial. (7-1-24)
01. Form. Pleadings, except those filed on Board forms, submitted by a party and intended to be part
of the record should be: (7-1-24)
a. Double-spaced: (7-1-24) b. State the title of the pleading and the appeal number at the top of the cover page; (7-1-24) c. Include the name, mailing and street address, and if available, the telephone and FAX number of the person filing the document; and (7-1-24) d. Be signed by a qualified representative. (7-1-24)
061. SERVICE OF DOCUMENTS.
01. Service. A notice, motion, brief, or other document submitted to the Board will be served upon all other parties' representatives of record. Service by regular mail is adequate service. A Board notice, order, or final decision is served upon a party's representative of record. The Board may direct documents be served on persons who are not parties. (7-1-24)
02. Proof of Service. Every document filed with the Board must be accompanied by a certificate of service. An example of the certificate can be found on the Board's website. (7-1-24)
062. DEFECTIVE, INSUFFICIENT OR LATE PLEADING. A defective, insufficient, or untimely pleading may be returned, denied, or dismissed. (7-1-24)
063. AMENDMENTS TO PLEADINGS -- WITHDRAWAL OF PLEADINGS. The presiding officer may allow any pleading to be amended or corrected or any omission to be supplied. Pleadings will be liberally construed, and defects that do not affect substantial rights of the parties will be disregarded. A party desiring to withdraw an appeal should file a notice of withdrawal and serve all parties with a copy. (7-1-24)
064. (RESERVED)
065. COMPUTATION OF TIME. In computing any period of time prescribed or allowed by these rules or by any applicable statute, the day of the act, event or default from which the designated period begins to run shall not be included. The last day of the period so computed shall be included in the count unless it is a weekend or legal holiday, in which event the period runs until the end of the next business day. (7-1-24)
066. FILING.
01. Document Filing Place. A document filed with the Board shall be filed at the Board's mailing address or street address. (7-1-24)
02. Number of Copies. Unless otherwise indicated by the Board, one (1) copy shall be filed. (7-1-24)
03. Fax Filing. A filing by facsimile (fax) transmission is permitted for a notice of withdrawal or settlement, and for a notice or motion requiring an immediate response by the Board. Except for a notice of withdrawal, an original must be mailed to the Board and served on all other parties the same day. (7-1-24)
a. The transmission must be received in its entirety during office hours for it to be considered filed on the transmission date. (7-1-24)
b. When making a filing by fax, if another party to the case is equipped with fax facilities, the service on that party should include fax service. (7-1-24)
067. -- 069. (RESERVED)
070. PREHEARING CONFERENCE.
01. Subject of Conference. The Board may direct parties to appear before it to consider all matters that may expedite orderly and speedy conduct as will aid in the disposition of the controversy. (7-1-24)
02. Notice of Prehearing Conference. Notice of the place, date and hour of a prehearing conference will be served at least fourteen (14) days before the time set for the conference, unless the presiding officer finds it necessary or appropriate for the conference to be held earlier. (7-1-24)
03. Failure to Appear. Failure of either party to appear at the time and place appointed by the Board may result in a dismissal of the appeal or the granting of said appeal. (7-1-24)
04. Prehearing Order. The Board or its designate may prepare or require the preparation of an order reciting the findings and action taken at such conference. A prehearing order will control the course of subsequent proceedings unless modified by the Board for good cause. (7-1-24)
05. Determination Upon Results of Conference. If, after the prehearing conference, and after appropriate notice to the parties, the Board determines that there is sufficient evidence and stipulation upon which it can make a decision, it may determine the appeal without conducting a hearing. (7-1-24)
071. (RESERVED)
072. MOTIONS.
01. Form and Contents. A motion should: (7-1-24)
a. Fully state the facts upon which it is based; (7-1-24)
b. Refer to the particular provision of statute, rule, order, notice, or other controlling law upon which it is based; and (7-1-24)
c. State the relief sought. (7-1-24)
02. Oral Argument. If the moving party desires oral argument on the motion it must state so in the motion. (7-1-24)
03. Prehearing Motions. Unless otherwise provided in these rules, a prehearing motion must be filed at least fifteen (15) days prior to a scheduled hearing to be considered by the Board. (7-1-24)
04. Answer to Motion. An answer to a motion, or a request for additional time to respond, may be filed within ten (10) days after the filing of the motion. (7-1-24)
073. (RESERVED)
074. BRIEFS.
The Board may order briefs from the parties before or after the hearing of the evidence. (7-1-24)
075. DISCOVERY.
01. Written Permission. A party to a pending appeal may engage in discovery limited to a single discovery request upon the written order of the Board. The following procedures govern discovery: (7-1-24)
a. The request for discovery must be filed within twenty (20) days of the mailing date of the Board's appeal acknowledgment letter. (7-1-24)
b. The request should contain a statement covering the reasons the discovery is useful to the preparation of the appeal. (7-1-24)
full compliance may result in one or more sanctions up to and including a dismissal or default judgment of the appeals. (7-1-24)
01. Intervention of Right. Upon written application received fifteen (15) days prior to the hearing of an appeal, anyone shall be permitted to intervene in an appeal when the applicant demonstrates in writing an interest relating to the property or transaction which is the subject of the action that is not adequately represented by existing parties; (7-1-24)
a. The Idaho State Tax Commission may intervene as a matter of right. (7-1-24)
02. Permissive Intervention. Upon written application received at least fifteen (15) days prior to the hearing of an appeal a person may be permitted to intervene: (7-1-24)
a. In an appeal brought under Section 63-511, Idaho Code, when an applicant can show in writing that he is a person aggrieved by the BOE decision; (7-1-24)
b. When an applicant's claim or defense and the main action have a question of law or fact in common; or (7-1-24)
c. When a party to an action relies for ground of claim or defense upon any statute or executive order administered by a federal or a state governmental officer or agency or upon any regulation, order, requirement or agreement issued or made pursuant to the statute or executive order, the officer or agency may be permitted to intervene in the action. (7-1-24)
d. The Board may deny or conditionally grant a petition to intervene for untimely filing that fails to state good cause for the late filing, to prevent disruption or undue delay, due to prejudice to existing parties or undue broadening of the issues, or for other reasons. An intervenor who does not file a timely petition is bound by orders and notices earlier entered as a condition of granting the untimely petition. (7-1-24)
01. Notice of Hearing -- Mailing. A notice of hearing shall be mailed at least twenty (20) days before the date set for hearing. (7-1-24)
02. Setting of Hearing. The Board will schedule a reasonably convenient time and place where each party may appear and offer evidence and argument in support of their position. (7-1-24)
03. Telephonic Hearing. The Board may conduct a telephonic hearing wherein each participant has an opportunity to participate in the entire hearing. (7-1-24)
04. Conference or Recess. The presiding officer may convene the parties before hearing or recess the hearing to discuss formulation of issues, admissions of fact or identification of documents to avoid unnecessary proof, exchange of documents, exhibits or prepared testimony, limitation of witnesses, establishment of order of procedure, and other matters that may expedite an orderly hearing. (7-1-24)
01. Default or Dismissal. Failure of either party to appear at the time and place appointed by the Board may result in a dismissal of that appeal or of the granting of the appeal. (7-1-24)
An appellant may withdraw the notice of appeal in writing, by electronic filing, or on the record at hearing. (7-1-24)
Any appeal may be dismissed by the Board by stipulation, agreed settlement, consent order, or default. For good cause shown and upon written motion made within ten (10) days of entry of a Board order, the Board may set aside such order. (7-1-24)
01. Formalizing Agreements. An agreement by the parties may be put on the record or may be reduced to writing and filed with the Board. (7-1-24)
02. Confidentiality. Settlement negotiations in a contested case are confidential, unless all participants to the negotiation agree to the contrary in writing. Facts disclosed, offers made and all other aspects of negotiation (except agreements reached) in settlement negotiations are not part of the record. (7-1-24)
03. Consideration of Settlement. The Board may convene an evidentiary hearing to consider the reasonableness of the settlement and whether acceptance of the settlement is consistent with the Board’s charge under the law. (7-1-24)
04. Burden of Proof. Proponents of a proposed settlement carry the burden of showing that the settlement is in accordance with the law. (7-1-24)
Any member of the Board or assigned hearing officer may preside at the hearing and shall have power to: (7-1-24)
01. Oath or Affirmation. Administer oaths or affirmations, call a party or other person present at hearing as a witness, examine witnesses and receive evidence; (7-1-24)
02. Hearing. Regulate the course of the hearing and maintain an orderly proceeding; (7-1-24)
03. Motions. Dispose of procedural requests, motions or similar matters; (7-1-24)
04. Certification by Board. Make decisions or proposals for decisions subject to certification by a majority of the Board; (7-1-24)
05. Official Record. Develop a full and accurate record and certify the record of said appeal on behalf of the Board; and (7-1-24)
06. Other Action. Take any other appropriate action reasonable under the circumstances. (7-1-24)
01. Preliminary Procedure. The presiding officer shall call the proceeding for hearing and proceed to take the appearances and act upon any pending motion. (7-1-24)
02. Testimony. All testimony, except matters noticed officially or entered by stipulation at hearings or prehearing conference, shall be taken only on oath or affirmation. (7-1-24)
03. Order of Procedure. The appellant shall present first with the respondent and any intervenor then presenting. Parties may then make closing statements. The presiding officer may require the submission of briefs in addition to, or in lieu of, closing arguments. The presiding officer may prescribe a different procedure than herein provided. (7-1-24)
With the approval of the presiding officer the parties may stipulate as to any fact at issue. The stipulation may be filed, or offered through an exhibit or by oral statement shown upon the hearing record. Any such stipulation shall be binding upon all parties so stipulating and may be regarded by the Board as evidence. The Board, however, may require evidence of the facts stipulated, notwithstanding the stipulation. (7-1-24)
01. Continuances. A continuance may be ordered by the Board upon filing of a timely and written motion containing the stipulated agreement and signature of all parties. Timely means at least fifteen (15) days prior to a noticed hearing date. The motion shall show a detailed good cause and contain the specific time extension requested. (7-1-24)
02. Consideration. Continuances are disfavored by the Board. The Board may grant a single continuance only when unusual and highly pressing circumstances are present. In no instance shall an extension cause a delay in proceedings for more than three (3) months. In no instance may a second continuance be granted. (7-1-24)
The Board may take official notice of judicially cognizable facts. In addition, the Board may take notice of general, technical, financial, or scientific facts within the Board's specialized knowledge. Parties shall be notified either before or during the hearing of the material noticed. Parties shall be given a reasonable opportunity to object, review, examine, and rebut or contest the information sought to be noticed. (7-1-24)
01. Public Hearings. Hearings conducted by the Board are open to the public except where confidential evidence is being taken under a protective order. (7-1-24)
02. Closed Deliberations. The Board may recess to closed deliberations for the limited purpose of deciding the matter before it. (7-1-24)
01. Evidence, Admissibility and Evaluation. Evidence should be taken by the Board to assist the parties' development of the record. The presiding officer is not bound by the Idaho Rules of Evidence. No informality in any proceeding or in the manner of taking testimony invalidates evidence. The presiding officer may exclude evidence that is irrelevant, immaterial, unduly repetitious, or inadmissible on constitutional or statutory grounds, or on the basis of any privilege recognized in Idaho. All other evidence may be admitted if it is of a type commonly relied upon by prudent persons in the conduct of serious affairs. (7-1-24)
02. Documentary Evidence. Filing of a document does not signify its receipt in evidence, and only those documents which have been received in evidence shall be considered as evidence in the official record of the case. (7-1-24)
03. Prepared Testimony. The presiding officer may order a witness's prepared testimony previously distributed to all parties be included in the record of hearing as if read. (7-1-24)
04. Objections. Where objections are made to the admission or exclusion of evidence, the grounds relied upon shall be stated briefly at the time of objection and before the start of closing statements. (7-1-24)
05. Evidentiary Rulings. The presiding officer shall rule on the admissibility of all evidence and may grant exceptions to the requirements of this rule in the interest of justice. Such rulings may be reviewed by the Board. An evidence ruling may be deferred to the entire Board by the presiding officer or taken under advisement. The presiding officer may receive evidence subject to a motion to strike at the conclusion of the hearing. (7-1-24)
06. Failure to Produce Evidence -- Adverse Inference. The Board may draw an adverse inference when a party or witness fails to produce requested evidence which is reasonably in the party or witness’s control. (7-1-24)
07. Post-Hearing Evidence. Unless allowed by the presiding officer, no post-hearing evidence will be accepted. (7-1-24)
01. Custody. The Board shall keep all original exhibits unless otherwise provided by law. (7-1-24)
02. Marking. Exhibits will be marked to indicate the sponsoring and offering party. (7-1-24)
03. Form. An exhibit prepared for hearing should be typed or printed on eight and one-half inch (8 1/2”) by eleven inch (11”) white paper, except a map, chart, photograph or non-documentary exhibit may be introduced on the size or kind of medium customarily used for them. (7-1-24)
04. Copies. A copy of each documentary exhibit must be furnished to each party present and to the presiding officer, except for unusually bulky or voluminous exhibits that have previously been made available for the parties’ inspection. Copies must be of good quality. (7-1-24)
05. Objection. An exhibit identified at hearing is subject to appropriate and timely objection before the start of closing statements. A presented exhibit to which no objection is made is automatically admitted into evidence without motion. (7-1-24)
The decisions and official records in appeals before the Board are public records and are subject to disclosure unless otherwise provided by Title 74, Chapter 1, Idaho Code, or when a protective order, consistent with Title 74, Chapter 1, Idaho Code, is issued. A party may file a motion for a protective order showing good cause why specific information should remain confidential. The motion must include an affidavit as to the truthfulness of the contents. If another party opposes the request, that party must file a written objection within ten (10) days. (7-1-24)
In an appeal brought under Section 63-511, Idaho Code, where the appellant challenges only the value or exempt status upon either the land or the improvements on the land, the Board shall have jurisdiction to determine the value or exempt status over the entire property. The Board shall have the power to increase or decrease the value of property in a market value appeal. If the Board finds that a property classification is in error, it shall determine the correct classification. (7-1-24)
01. Submission for a Decision. The proceeding will stand submitted for decision after the record is closed by the presiding officer or as otherwise prescribed by the Board. (7-1-24)
02. Proposed Orders. Prior to a final decision on the merits the Board may request proposed findings of fact and conclusions of law from each party. (7-1-24)
03. Notice. Parties’ representatives shall be notified by mail of any final decision or order. (7-1-24)
04. Decisions. A decision of the Board will be based on the official record for the case. The Board shall hear and determine appeals as de novo proceedings. Decisions shall contain factual findings and conclusions of law upon which the Board’s determination is based. (7-1-24)
141. -- 144. (RESERVED)
01. Time for Filing and Service. A party adversely affected by a final decision may move for reconsideration or rehearing within ten (10) days of the time the decision is mailed. Service on other parties is required. The petitioner must file a supporting brief making a strong showing of good cause why reconsideration or rehearing should be granted. Where the presentation of additional evidence is sought, the motion shall include the reason why such evidence was not presented previously. (7-1-24)
02. Consideration. Reconsideration or rehearing may be granted if, in reaching the decision the Board has overlooked or misconceived some material fact or statement of law; misconceived a material question in the case; found insufficient evidence in the record; or a party is found to have been denied the opportunity for a fair hearing. (7-1-24)
03. Answer. Within ten (10) days after a motion for reconsideration or rehearing is filed, another party may file a response in support of or in opposition to said motion. (7-1-24)
04. Disposition. A motion for reconsideration or rehearing shall be deemed denied if, within thirty (30) days from the date the petition is received by the Board, no response is made by the Board. (7-1-24)
146. -- 150. (RESERVED)
01. Content. The record shall include: all notices, pleadings, motions, orders, testimony, and evidence taken in connection with the appeal. (7-1-24)
02. Verbatim Record. The official recording of hearings will be taken by means of a recorder. A party requesting a court reporter shall bear the expense of the reporter's fees. If the reporter's transcript is deemed by the Board to be the official transcript, the party requesting the reporter shall furnish the Board a transcript free of charge. (7-1-24)
152. -- 154. (RESERVED)
01. Issuance of Subpoena. Upon a motion in writing, or upon the Board's own initiative without motion, the Board may issue a subpoena requiring: (7-1-24)
a. The attendance of a witness from any place in Idaho; (7-1-24)
b. The production of documents from any place in Idaho; or (7-1-24)
c. The production of any book, paper, document, or tangible thing kept within or without Idaho to any designated place of deposition or hearing for the purpose of taking testimony or examining a document before the Board. (7-1-24)
02. Motion Contents and Timing. The motion shall be in writing and include a showing of relevance and the reasonable scope of the testimony or specific items sought. The motion for subpoena shall be filed at least fifteen (15) days before the date and time set forth in the subpoena, exceptions may be granted upon a showing of good cause. (7-1-24)
03. Service. Service, and the filing of the proof of such service with the Board, shall be the responsibility of the requesting party. (7-1-24)
04. Fees. A witness summoned pursuant to subpoena shall be paid by the party at whose instance they
appear the same fees and mileage allowed by law to a witness in civil cases in the district court. (7-1-24)
05. Motion to Quash. The Board, upon motion to quash may: (7-1-24)
a. Quash or modify the subpoena if it is unreasonable or requires evidence not relevant to any matter in issue; or (7-1-24)
b. Condition denial of the motion upon reasonable conditions. (7-1-24)
The party requesting a written transcript shall make the arrangements for preparation of transcript and payment of the fee directly with the transcriber. (7-1-24)
157. -- 999. (RESERVED)