2004 Legislation
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HOUSE BILL NO. 506 – Property tax appeals procedure


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Bill Status

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

Bill Text

  ]]]]              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
  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:
  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.
  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 / Fiscal Impact

                                        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



Name: Susan Renfro
Agency: State Board of Tax Appeals
Phone: 334-3354