2005 Idaho Code - 63-4011 — CIVIL LIABILITY

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 40
                          TAXPAYERS' BILL OF RIGHTS
    63-4011.  CIVIL LIABILITY. (1) Except as otherwise provided in this
section, if any revenue officer fails to comply with any provision of this
chapter with respect to any person, the tax commission is liable to that
person in an amount equal to the sum of:
    (a)  Any actual damage sustained by that person as a result of such
    failure;
    (b)  (i)   In the case of any action by an individual, such additional
         damages as the court may allow, but not exceeding one thousand
         dollars ($1,000); or
         (ii)  In the case of a class action, such amount for each named
         plaintiff as could be recovered under subsection (1)(a) of this
         section, and such amount as the court may allow for all other class
         members, without regard to a minimum individual recovery, not to
         exceed five hundred thousand dollars ($500,000); and
    (c)  In the case of any successful action to enforce the foregoing
    liability, the costs of the action, together with a reasonable attorney's
    fee as determined by the court. On a finding by the court that an action
    under this section was brought in bad faith and for the purpose of
    harassment, the court may award to the defendant attorney's fees
    reasonable in relation to the work expended and costs.
    (2)  In determining the amount of liability in any action under subsection
(1) of this section, the court shall consider, among other relevant factors:
    (a)  In an individual action, the frequency and persistence of
    noncompliance by the revenue officer, the nature of such noncompliance,
    and the extent to which such noncompliance was intentional; or
    (b)  In any class action, the frequency and persistence of noncompliance
    by the revenue officer, the nature of such noncompliance, the number of
    persons adversely affected, and the extent to which  the revenue officer's
    noncompliance was intentional.
    (3)  The commission may not be held liable in any action brought pursuant
to this chapter if the commission shows by a preponderance of evidence that
the violation was not intentional and resulted from a bona fide error
notwithstanding the maintenance of procedures reasonably adapted to avoid any
such error.
    (4)  An action to enforce any liability created in this chapter may be
brought in any court of competent jurisdiction within one (1) year from the
date on which the violation occurs.
    (5)  No provision of this section imposing any liability shall apply to
any act done or omitted in good faith in conformity with any advisory opinion
of the commission, notwithstanding that after such act or omission has
occurred, such opinion is amended, rescinded, or determined by judicial or
other authority to be invalid for any reason.
    (6)  The entire amount of any judgment entered under this section shall be
paid from the state refund account established in section 63-3067, Idaho Code.