2000 Legislation
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HOUSE BILL NO. 413 – Tax Appeals Bd, appeals, filing

HOUSE BILL NO. 413

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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

Bill Text


 H0413
                                                                        
  ||||              LEGISLATURE OF THE STATE OF IDAHO             ||||
 Fifty-fifth Legislature                  Second Regular Session - 2000
                                                                        
                                                                        
                              IN 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 / Fiscal Impact


                      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