63-3801. ESTABLISHMENT. Within the department of revenue and taxation, there is hereby established a board of tax appeals as an independent body which shall not in any way be subject to the supervision or control of the state tax commission. History: [63-3801, added 1969, ch. 453, sec. 1, p. 1195; am. 1974, ch. 19, sec. […]
63-3802. MEMBERS. The board of tax appeals shall consist of three (3) members appointed by the governor with the advice and consent of the senate. The members shall be residents of this state and shall be selected on the basis of their knowledge of and experience in taxation, gained from service as certified public accountants, […]
63-3803. TERMS — ELECTION OF CHAIRMAN. Of the members first appointed, one (1) shall be appointed for a term to expire on June 30, 1970; one (1) for a term to expire on June 30, 1971; and one (1) for a term to expire on June 30, 1972. Succeeding members shall be appointed for three […]
63-3804. COMPENSATION. Each member of the board shall be compensated in the amount of three hundred dollars ($300) per day and shall be reimbursed for actual and necessary expenses, subject to the limits provided in section 67-2008, Idaho Code. History: [63-3804, added 1969, ch. 453, sec. 4, p. 1195; am. 1980, ch. 247, sec. 79, […]
63-3805. REMOVAL. The governor may remove any member of the board of tax appeals for cause. History: [63-3805, added 1969, ch. 453, sec. 5, p. 1195.]
63-3806. APPOINTMENT OF EMPLOYEES. The board shall appoint a clerk and such other employees as it deems necessary to carry out its duties and may employ counsel. History: [63-3806, added 1969, ch. 453, sec. 6, p. 1195.]
63-3807. MEETINGS — CALL FOR HEARINGS — OFFICE — QUORUM. The first board shall meet within thirty (30) days after its appointment to organize. The board shall meet annually at the state capitol at a date to be determined by the board and shall hold hearings and meetings at the call of the chairman or […]
63-3808. ADOPTION OF RULES AND ISSUANCE OF SUBPOENAS. The board shall adopt and publish such rules and regulations as may be necessary to carry out its duties and amplify the procedural structure set out in this act and chapter 52, title 67, Idaho Code. The board and each member shall have power to issue subpoenas […]
63-3809. HEARINGS — MATTER CONSIDERED BY BOARD TO BE OF PUBLIC IMPORTANCE. Hearing assignments will be made by the chairman. (1) A hearing will be conducted and a recommended decision rendered by a hearing officer or by one (1) member of the board. The recommended decision shall become final when signed by at least two […]
63-3810. MOTION FOR REHEARING — REHEARING BY ENTIRE BOARD. A party adversely affected by a decision may move for rehearing if such motion is filed within ten (10) days of the time the decision of the board is mailed to him. If requested in the motion, the matter may be determined by the entire board […]
63-3810A. REPRESENTATION AT HEARING. 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. The presiding officer must afford the taxpayer or his representative, or both, adequate notice and opportunity to participate in any hearing or rehearing of […]
63-3811. APPEAL FROM DETERMINATION OF TAX LIABILITY. Taxpayers may, within the period herein provided and by following the procedures herein required, appeal to the board of tax appeals from a final determination of any tax liability, including those pursuant to sections 63-501, 63-511 and 63-3049, Idaho Code. History: [63-3811, added 1969, ch. 453, sec. 11, […]
63-3812. APPEAL FROM BOARD — PAYMENT OF TAXES WHILE ON APPEAL. Whenever any taxpayer, assessor, the state tax commission or any other party appearing before the board of tax appeals is aggrieved by a decision of the board of tax appeals or a decision on a motion for rehearing, an appeal may be taken to […]
63-3813. CONCLUSIVE DECISION. In all cases which are not appealed to the district court within the prescribed time, the decision of the board of tax appeals shall be conclusive and all records shall be corrected to comply with the decision of the board. A final decision or order of the board of tax appeals directing […]
63-3814. PROCEEDINGS TO CONFORM WITH ADMINISTRATIVE PROCEDURE ACT. The proceedings of the board shall be conducted in conformity with the administrative procedure act set out in chapter 52, title 67, of the Idaho Code, except insofar as this act is inconsistent therewith. History: [63-3814, added 1969, ch. 453, sec. 15, p. 1195.]
