Idaho Administrative Code Title IDAPA 36 - Tax Appeals, Idaho Board of
Here’s a structured overview of IDAPA 36 – Idaho Board of Tax Appeals (Tax Appeals), specifically Chapter 01 (36.01.01):
🧾 Purpose & Authority
These rules govern all procedures before the Idaho Board of Tax Appeals, established under Idaho Code § 63‑3808. The Board hears appeals from county equalization boards and the State Tax Commission. (adminrules.idaho.gov)
🗂 Key Sections
1. Scope & Framework
§ 000–001: Establish legal authority and confirm the rules apply to all BTA proceedings.
§ 020: These rules take precedence over AG procedures to ensure impartial, cost-effective appeals. (adminrules.idaho.gov)
2. Definitions & Organization
§ 010–011: Define terms like “Appellant,” “Presiding Officer,” “De Novo,” “Comparable Sales,” and abbreviations like BTA, BOE, STC. (bta.idaho.gov)
§ 012: Chairman performs administrative functions such as issuing notices and orders. (bta.idaho.gov)
3. Representation & Conduct
§ 030: Who may represent parties: individuals, attorneys, officers of entities, LLCs, etc.
§ 035: Parties must behave ethically and respectfully. (adminrules.idaho.gov)
§ 036: Procedures ensure hearings run fairly; sanctions (e.g., dismissal or default judgment) possible for misconduct.
4. Appeal Filing
§ 045–048: Requirements for filing appeals (name, address, tax year, signed statement); separate filings per parcel; acknowledgment within 14 days; defective appeals can be dismissed. (adminrules.idaho.gov)
5. Pre‑hearing & Pleadings
§ 050: Respondents must file answers at least 15 days before hearing. (adminrules.idaho.gov)
§ 052: County auditors must transmit appeals and related documents. (adminrules.idaho.gov)
§ 055: Appeals with similar issues may be consolidated.
6. Hearings & Procedure
§ 070–072: Pre‑hearing conferences may be held to streamline issues; motions must follow formal style. (adminrules.idaho.gov)
§ 100–102: Parties are guaranteed fair hearings; may appear or withdraw; pre‑hearing ADR allowed. (adminrules.idaho.gov)
§ 105: Formal or informal settlements possible; Board may set aside orders. (bta.idaho.gov)
§ 106–110: Presiding officers administer oaths, control proceedings, rule on motions, manage evidence, and accept stipulations.
§ 115–118: Rules on official notice, deliberations, evidence, and exhibits defined.
7. Final Decision & Review
§ 125: Public records available, but protective orders may apply.
§ 139–140: Board handles de‑novo appeals, issues decisions with findings of fact and conclusions of law. (bta.idaho.gov)
§ 145: Parties can file for rehearing or reconsideration within 10 days.
8. Records & Subpoenas
§ 151: Official hearings are recorded; transcripts may be obtained by request.
§ 155: Subpoenas may compel witnesses or documents, with witness fees per civil standards.
§ 156: Transcript requests are governed by specific rules (§156).
📥 Accessing Full Rule Texts
Current version PDF for 36.01.01: Idaho Admin Rules site (approx. 100+ pages) (adminrules.idaho.gov)
Online versions via LII, Justia, or the official portal. (law.cornell.edu)
Archived versions dating back to 2001, 2012, 2020, etc.
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