Print Friendly HOUSE BILL NO. 762 – Tax appeals, county board
HOUSE BILL NO. 762
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H0762...............................................by REVENUE AND TAXATION
TAX APPEALS - COUNTY BOARD - Adds to existing law to provide for the
establishment of a county board of tax appeals and to provide for duties of
02/23 House intro - 1st rdg - to printing
02/24 Rpt prt - to Rev/Tax
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-fourth Legislature Second Regular Session - 1998
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 762
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO A COUNTY BOARD OF TAX APPEALS; AMENDING CHAPTER 5, TITLE 63, IDAHO
3 CODE, BY THE ADDITION OF A NEW SECTION 63-510A, IDAHO CODE, TO PROVIDE FOR
4 THE ESTABLISHMENT OF A COUNTY BOARD OF TAX APPEALS AND FOR DUTIES OF THE
6 Be It Enacted by the Legislature of the State of Idaho:
7 SECTION 1. That Chapter 5, Title 63, Idaho Code, be, and the same is
8 hereby amended by the addition thereto of a NEW SECTION , to be
9 known and designated as Section 63-510A, Idaho Code, and to read as follows:
10 63-510A. COUNTY BOARD OF TAX APPEALS. (1) After the county board of
11 equalization adjourns, any aggrieved taxpayer may request the board of county
12 commissioners to convene a county board of tax appeals. Upon receiving a
13 request, the board of county commissioners shall establish a board of tax
14 appeals. The county board of tax appeals shall not be subject to the supervi-
15 sion or control of the board of county commissioners.
16 (2) The county board of tax appeals shall consist of five (5) members,
17 and two (2) alternate members, each to be appointed by the board of county
18 commissioners from names selected from the jury wheel, as provided in section
19 2-207, Idaho Code. The members shall be residents of the county. In any matter
20 in which a member might, directly or indirectly, encounter a possible conflict
21 of interest, he shall disqualify himself from making any decisions in that
23 (3) The county clerk and recorder shall provide all necessary support
24 staff for the board. The state tax commission may provide information and sup-
25 port to the board.
26 (4) The county board of tax appeals shall meet on the Tuesday following
27 the second Monday of July, and shall continue in session until all appeals
28 from the county board of equalization have been heard, and shall then be dis-
29 solved. The members of the county board of tax appeals shall be compensated as
30 jurors, and payment shall be made from the current expense fund of the county.
31 (5) The county board of tax appeals shall have as its primary duties the
32 responsibility of hearing appeals from any decision of the county board of
33 equalization relating to the values of real and personal property for ad valo-
34 rem tax purposes, and of hearing appeals from any decision of the county board
35 of equalization in denying an exemption from ad valorem taxation. The county
36 board of tax appeals may prescribe the methods and procedures for bringing an
37 issue to its attention. The orders of the county board of tax appeals shall be
38 binding upon the county board of equalization unless appealed.
39 (6) If any taxpayer or the county board of equalization appearing before
40 the county board of tax appeals is aggrieved by a decision of that board, an
41 appeal may be taken to the state board of tax appeals, or to the district
42 court located in the county of residence of the taxpayer. If taken, the appeal
43 must be taken within forty-two (42) days of the decision of the county board
1 of tax appeals.
2 (a) The appellant shall cause notice specifying the grounds of appeal to
3 be filed with the county clerk within forty-two (42) days of the decision
4 of the county board of tax appeals. The grounds of appeal specified in the
5 notice shall frame the issues of the appeal.
6 (b) Any record made before the county board of tax appeals shall be made
7 a part of the appeal.
8 (c) Appeals taken to the state board of tax appeals shall be on the
9 record only.
10 (d) Appeals taken to the district court shall be heard and determined by
11 the court without a jury in a trial de novo on the issues. The court may
12 affirm, reverse or modify the order of the county board of tax appeals.
13 Any final order of the district court shall be subject to appeal to the
14 supreme court.
15 (7) Nothing in this section shall be construed to suspend the payment of
16 taxes pending any appeal. Payment of taxes while an appeal is pending shall
17 not operate to waive the right to an appeal.
STATEMENT OF PURPOSE
The purpose of this legislation is to provide for a County
Board of Tax Appeals. A taxpayer would have the option to
appeal property values to this Board after the County Board
of Equalization adjourns.
There is a potential savings to the State general fund if
there are less appeals filed with the State Board of Tax
appeals. The impact to county government would be ten
dollars ($10.00) per day per board member plus mileage at
the IRS allowable rate.
CONTACT: Representative Tom Loertscher
STATEMENT OF PURPOSE/FISCAL NOTE