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H0506...............................................by REVENUE AND TAXATION
PROPERTY TAX - APPEALS - Amends existing law to clarify the procedure to
file an appeal in district court for property tax appeals from the Board of
Tax Appeals.
01/21 House intro - 1st rdg - to printing
01/22 Rpt prt - to Rev/Tax
02/05 Rpt out - rec d/p - to 2nd rdg
02/06 2nd rdg - to 3rd rdg
02/10 3rd rdg - PASSED - 66-0-4
AYES -- Andersen, Barrett, Bauer, Bayer, Bedke, Bell, Black, Block,
Boe, Bolz, Bradford, Campbell, Cannon, Clark, Collins, Cuddy, Deal,
Denney, Douglas, Eberle, Edmunson, Ellsworth, Eskridge, Field(18),
Field(23), Garrett, Harwood, Henbest, Jaquet, Jones, Kellogg,
Kulczyk, Lake, Langford, Langhorst, Martinez, McGeachin, McKague,
Meyer, Miller, Mitchell, Moyle, Naccarato, Nielsen, Pasley-Stuart,
Raybould, Ridinger, Ring, Ringo, Robison, Rydalch, Sali, Sayler,
Schaefer, Shepherd, Shirley, Skippen, Smith(30), Smith(24), Smylie,
Snodgrass, Stevenson, Trail, Wills, Wood, Mr. Speaker
NAYS -- None
Absent and excused -- Barraclough, Crow, Gagner, Roberts
Floor Sponsor - Schaefer
Title apvd - to Senate
02/11 Senate intro - 1st rdg - to Loc Gov
02/19 Rpt out - rec d/p - to 2nd rdg
02/20 2nd rdg - to 3rd rdg
03/10 3rd rdg - PASSED - 34-0-1
AYES -- Andreason(Andreason), Bailey, Bunderson, Burkett, Burtenshaw,
Calabretta, Cameron, Compton, Darrington, Davis, Gannon, Geddes,
Goedde, Hill, Ingram, Kennedy, Keough, Little, Lodge, Malepeai,
Marley, McKenzie, McWilliams, Noble, Noh, Pearce, Richardson,
Schroeder, Sorensen, Stegner, Stennett, Sweet, Werk, Williams
NAYS -- None
Absent and excused -- Brandt
Floor Sponsor - McKenzie
Title apvd - to House
03/11 To enrol
03/12 Rpt enrol - Sp signed
03/15 Pres signed
03/16 To Governor
03/19 Governor signed
Session Law Chapter 95
Effective: 07/01/04
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-seventh Legislature Second Regular Session - 2004
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 506
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO PROPERTY TAX APPEALS; AMENDING SECTION 63-3812, IDAHO CODE, TO
3 CLARIFY THE PROCEDURE TO FILE AN APPEAL TO DISTRICT COURT AND TO PROVIDE A
4 TECHNICAL CORRECTION.
5 Be It Enacted by the Legislature of the State of Idaho:
6 SECTION 1. That Section 63-3812, Idaho Code, be, and the same is hereby
7 amended to read as follows:
8 63-3812. APPEAL FROM BOARD -- PAYMENT OF TAXES WHILE ON APPEAL. Whenever
9 any taxpayer, assessor, the state tax commission or any other party appearing
10 before the board of tax appeals is aggrieved by a decision of the board of tax
11 appeals or a decision on a motion for rehearing, an appeal may be taken to the
12 district court located in the county of residence of the affected taxpayer, or
13 to the district court in and for the county in which property affected by an
14 assessment is located. The appeal shall be taken and perfected in the follow-
15 ing manner:
16 (a) The appellant shall cause notice specifying the grounds of appeal to
17 be filed with the appropriate district court and shall forthwith serve copies
18 of the notice with the clerk of the board of tax appeals and with all other
19 party to the proceeding before the board within twenty-eight (28) days after
20 copy of the final decision of the board shall have been deposited in the mail.
21 The petition for judicial review shall conform with the requirements of the
22 Idaho rules of civil procedure, including rule 84(e). The grounds of appeal
23 specified in such notice shall frame the issues for such appeal The appeal
24 shall be taken and perfected in accordance with rule 84 of the Idaho rules of
25 civil procedure.
26 (b) Any record made in such matter together with the record of all pro-
27 ceedings shall be filed by the clerk with the district court of the proper
28 county.
29 (c) Appeals may be based upon any issue presented by the appellant to the
30 board of tax appeals and shall be heard and determined by the court without a
31 jury in a trial de novo on the issues in the same manner as though it were an
32 original proceeding in that court. The burden of proof shall fall upon the
33 party seeking affirmative relief to establish that the decision made by the
34 board of tax appeals is erroneous. A preponderance of the evidence shall suf-
35 fice to sustain the burden of proof. The burden of proof shall fall upon the
36 party seeking affirmative relief and the party burden of going forward with
37 the evidence shall shift as in other civil litigation. The court shall render
38 its decision in writing, including therein a concise statement of the facts
39 found by the court and conclusions of law reached by the court. The court may
40 affirm, reverse or modify the order, direct the tax collector of the county or
41 the state tax commission to refund any taxes found in such appeal to be erro-
42 neously or illegally assessed or collected or may direct the collection of
43 additional taxes in proper cases.
2
1 (d) Nothing in this section shall be construed to suspend the payment of
2 taxes pending any appeal, except that any privileges as to bonds or other
3 rights extended by the provisions of chapters 30 and 36, title 63, Idaho Code,
4 shall not be affected. Payment of taxes while an appeal hereunder is pending
5 shall not operate to waive the right to an appeal.
6 (e) Any final order of the district court under this section shall be
7 subject to appeal to the supreme court in the manner provided by law.
STATEMENT OF PURPOSE
RS 13451
The petition for judicial review references conformity to Idaho
rules of civil procedure, including rule 84(e). The rules of
civil procedure were amended in 2001 to include several sections
applicable to appeals of decision of the board of tax appeals to
district court. It is more efficient and less confusing to the
parties seeking judicial review to follow the rules of the court
rather than the board of tax appeals statute in conjunction with
the court rules.
This change is to correct an error in house bill 302 which passed
in 2003.
FISCAL IMPACT
NONE
CONTACT
Name: Susan Renfro
Agency: State Board of Tax Appeals
Phone: 334-3354
STATEMENT OF PURPOSE/FISCAL IMPACT H 506