US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 4
           APPRAISAL, ASSESSMENT AND TAXATION OF OPERATING PROPERTY
    63-409.  APPEALS FROM STATE TAX COMMISSION VALUATIONS OF OPERATING
PROPERTY. (1) Any taxpayer or county assessor who is aggrieved by a state tax
commission decision assessing a taxpayer's operating property may file an
appeal to the district court of Ada county or, if such operating property is
located in only one (1) county, to the district court in and for the county in
which such operating property is located. The appeal shall be filed within
thirty (30) days after service upon the taxpayer of the decision. The appeal
may be based upon any issue presented by the taxpayer to the state tax
commission and shall be heard by the district court in a trial de novo without
a jury in the same manner as though it were an original proceeding in that
court. Nothing in this section shall be construed to suspend the payment of
taxes pending appeal. Payment of taxes while an appeal hereunder is pending
shall not operate to waive the right to an appeal. Any final order of the
district court under this section shall be subject to appeal to the Idaho
supreme court in the manner provided by the Idaho appellate rules.
    (2)  In any appeal taken pursuant to this section, the burden of proof
shall fall upon the party seeking affirmative relief to establish that the
valuation from which the appeal is taken is erroneous, or that the state tax
commission erred in its decision regarding a claim that certain property is
exempt from taxation, the value thereof, or any other relief sought before the
state tax commission. A preponderance of the evidence shall suffice to sustain
the burden of proof. The burden of proof shall fall upon the party seeking
affirmative relief and the burden of going forward with the evidence shall
shift as in other civil litigation. The district court shall render its
decision in writing, including therein a concise statement of the facts found
by the court and the conclusions of law reached by the court. The court may
affirm, reverse, modify, or remand any order of the state tax commission, and
shall grant other relief, invoke such other remedies and issue such orders, in
accordance with its decision, as appropriate.