US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 5
                         EQUALIZATION OF ASSESSMENTS
    63-511.  APPEALS FROM COUNTY BOARD OF EQUALIZATION. (1) Any time within
thirty (30) days after mailing of notice of a decision of the board of
equalization, or pronouncement of a decision announced at a hearing, an appeal
of any act, order or proceeding of the board of equalization, or the failure
of the board of equalization to act may be taken to the board of tax appeals.
Such appeal may only be filed by the property owner, the assessor, the state
tax commission or by a person aggrieved when he deems  such action illegal or
prejudicial to the public interest. Nothing in this section shall be construed
so as to suspend the payment of property taxes pending said appeal.
    (2)  Notice of such appeal stating the grounds therefor shall be filed
with the county auditor, who shall forthwith transmit to the board of tax
appeals a copy of said notice, together with a certified copy of the minutes
of the proceedings of the board of equalization resulting in such act, order
or proceeding, or a certificate to be furnished by the clerk of the board that
said board of equalization has failed to act in the time required by law on
any complaint, protest, objection, application or petition in regard to
assessment of the complainant's property, or a petition of the state tax
commission. The county auditor shall also forthwith transmit all evidence
taken in connection with the matter appealed. The county auditor shall submit
all such appeals to the board of tax appeals within thirty (30) days of being
notified of the appeal or by no later than October 1, whichever is later. The
board of tax appeals may receive further evidence and will hear the appeal as
provided in chapter 38, title 63, Idaho Code.
    (3)  Any appeal that may be taken to the board of tax appeals may, during
the same time period, be taken to the district court for the county in which
the property is located.
    (4)  In any appeal taken to the board of tax appeals or the district court
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 board of equalization erred in its
decision regarding a claim that certain property is exempt from taxation, the
value thereof, or any other relief sought before the board of equalization. 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 board of tax appeals or 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 board of tax
appeals or the court may affirm, reverse, modify or remand any order of the
board of equalization, and shall grant other relief, invoke such other
remedies, and issue such orders in accordance with its decision, as
appropriate.