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H0413........................................................by MR. SPEAKER
Requested by: Board of Tax Appeals
TAX APPEALS BOARD - Amends existing law to provide that appeals from
decisions of the Board of Tax Appeals to the district court be filed with
the court and a copy served upon the board; and to provide that the
petition for judicial review shall conform with the Idaho Rules of Civil
Procedure, including Rule 84(e).
01/17 House intro - 1st rdg - to printing
Rpt prt - to Rev/Tax
01/25 Rpt out - rec d/p - to 2nd rdg
01/26 2nd rdg - to 3rd rdg
01/27 3rd rdg - PASSED - 66-0-3
AYES -- Alltus, Barraclough, Barrett, Bell, Bieter, Black, Boe,
Bruneel, Callister, Campbell, Chase, Cheirrett, Clark, Crow, Cuddy,
Deal, Denney, Ellsworth, Field(13), Field(20), Gagner, Gould, Hadley,
Hammond, Hansen(23), Hansen(29), Henbest, Hornbeck, Jaquet, Jones,
Judd, Kellogg, Kempton, Kendell, Kunz, Lake, Linford, Loertscher,
Mader, Marley, McKague, Meyer, Montgomery, Mortensen, Moyle, Pearce,
Pischner, Pomeroy, Ridinger, Ringo, Robison, Sali, Schaefer, Sellman,
Shepherd, Smith, Smylie, Stevenson, Stoicheff, Stone, Taylor, Trail,
Wheeler, Wood, Zimmermann, Mr Speaker
NAYS -- None
Absent and excused -- Geddes, Reynolds, Tilman
*District 31, Seat B, Vacant
Floor Sponsor - Gould
Title apvd - to Senate
01/28 Senate intro - 1st rdg - to Loc Gov
02/01 Rpt out - rec d/p - to 2nd rdg
02/02 2nd rdg - to 3rd rdg
02/08 3rd rdg - PASSED - 34-0-1
AYES--Andreason, Boatright, Bunderson, Burtenshaw, Cameron, Crow,
Danielson, Darrington, Davis, Deide, Dunklin, Frasure, Geddes,
Hawkins, Ingram, Ipsen, Keough, King-Barrutia, Lee, McLaughlin, Noh,
Parry, Richardson, Riggs, Risch, Sandy, Schroeder, Sorensen, Stegner,
Stennett, Thorne, Wheeler, Whitworth, Williams
NAYS--None
Absent and excused--Branch
Floor Sponsor - Bunderson
Title apvd - to House
02/09 To enrol
02/10 Rpt enrol - Sp signed
02/11 Pres signed
02/14 To Governor
02/18 Governor signed
Session Law Chapter 6
Effective: 07/01/00
H0413|||| LEGISLATURE OF THE STATE OF IDAHO |||| Fifty-fifth Legislature Second Regular Session - 2000IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 413 BY MR. SPEAKER Requested by: Board of Tax Appeals 1 AN ACT 2 RELATING TO APPEALS FROM THE BOARD OF TAX APPEALS; AMENDING SECTION 63-3812, 3 IDAHO CODE, TO PROVIDE THAT APPEALS FROM DECISIONS OF THE BOARD OF TAX 4 APPEALS TO DISTRICT COURT BE FILED WITH THE COURT AND A COPY SERVED UPON 5 THE BOARD AND TO PROVIDE THAT THE PETITION FOR JUDICIAL REVIEW SHALL CON- 6 FORM WITH THE IDAHO RULES OF CIVIL PROCEDURE INCLUDING RULE 84(e); AND 7 PROVIDING AN EFFECTIVE DATE. 8 Be It Enacted by the Legislature of the State of Idaho: 9 SECTION 1. That Section 63-3812, Idaho Code, be, and the same is hereby 10 amended to read as follows: 11 63-3812. APPEAL FROM BOARD -- PAYMENT OF TAXES WHILE ON APPEAL. Whenever 12 any taxpayer, assessor, the state tax commission or any other party appearing 13 before the board of tax appeals is aggrieved by a decision of the board of tax 14 appeals or a decision on a motion for rehearing, an appeal may be taken to the 15 district court located in the county of residence of the affected taxpayer, or 16 to the district court in and for the county in which property affected by an 17 assessment is located. The appeal shall be taken and perfected in the follow- 18 ing manner: 19 (a) The appellant shall cause notice specifying the grounds of appeal to 20 be filed with the appropriate district court and shall forthwith serve copies 21 of the notice with the clerk of the board of tax appeals and with all other 22 parties to the proceeding before the board within twenty-eight (28) days after 23 copy of the final decision of the board shall have been deposited in the mail. 24 The petition for judicial review shall conform with the requirements of the 25 Idaho rules of civil procedure, including rule 84(e). The grounds of appeal 26 specified in such notice shall frame the issues for such appeal. 27 (b) Any record made in such matter together with the record of all pro- 28 ceedings shall be filed by the clerk with the district court of the proper 29 county. 30 (c) Appeals may be based upon any issue presented by the appellant to the 31 board of tax appeals and shall be heard and determined by the court without a 32 jury in a trial de novo on the issues in the same manner as though it were an 33 original proceeding in that court. The court may affirm, reverse or modify the 34 order, direct the tax collector of the county or the state tax commission to 35 refund any taxes found in such appeal to be erroneously or illegally assessed 36 or collected or may direct the collection of additional taxes in proper cases. 37 (d) Nothing in this section shall be construed to suspend the payment of 38 taxes pending any appeal, except that any privileges as to bonds or other 39 rights extended by the provisions of chapters 30 and 36, title 63, Idaho Code, 40 shall not be affected. Payment of taxes while an appeal hereunder is pending 41 shall not operate to waive the right to an appeal. 42 (e) Any final order of the district court under this section shall be 43 subject to appeal to the supreme court in the manner provided by law. 2 1 SECTION 2. This act shall be in full force and effect on and after July 2 1, 2000.
STATEMENT OF PURPOSE
RS09368
This legislation would eliminate confusion between statutes and
court rules regarding where and how to file an appeal to the
district court from a decision of the board of tax appeals.
FISCAL IMPACT
No fiscal impact on the State General Fund nor any other government
fund. The legislation codifies current practice.
Besides taxpayers, the legislation would impact counties and the
state tax commission. The board of tax appeals and the district
courts would also be impacted.
CONTACT
Name: Susan Renfro
Agency: Board of Tax Appeals
Phone: 334-3354
Statement of Purpose/Fiscal Impact H041