US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 38
                             BOARD OF TAX APPEALS
    63-3812.  APPEAL FROM BOARD -- PAYMENT OF TAXES WHILE ON APPEAL. Whenever
any taxpayer, assessor, the state tax commission or any other party appearing
before the board of tax appeals is aggrieved by a decision of the board of tax
appeals or a decision on a motion for rehearing, an appeal may be taken to the
district court located in the county of residence of the affected taxpayer, or
to the district court in and for the county in which property affected by an
assessment is located.
    (a)  The appeal shall be taken and perfected in accordance with rule 84 of
the Idaho rules of civil procedure.
    (b)  Any record made in such matter together with the record of all
proceedings shall be filed by the clerk with the district court of the proper
county.
    (c)  Appeals may be based upon any issue presented by the appellant to the
board of tax appeals and shall be heard and determined by the court without a
jury in a trial de novo on the issues in the same manner as though it were an
original proceeding in that court. The burden of proof shall fall upon the
party seeking affirmative relief to establish that the decision made by the
board of tax appeals is erroneous. 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 court shall render its
decision in writing, including therein a concise statement of the facts found
by the court and conclusions of law reached by the court. The court may
affirm, reverse or modify the order, direct the tax collector of the county or
the state tax commission to refund any taxes found in such appeal to be
erroneously or illegally assessed or collected or may direct the collection of
additional taxes in proper cases.
    (d)  Nothing in this section shall be construed to suspend the payment of
taxes pending any appeal, except that any privileges as to bonds or other
rights extended by the provisions of chapters 30 and 36, title 63, Idaho Code,
shall not be affected. Payment of taxes while an appeal hereunder is pending
shall not operate to waive the right to an appeal.
    (e)  Any final order of the district court under this section shall be
subject to appeal to the supreme court in the manner provided by law.