Idaho Administrative Code
Title IDAPA 36 - Tax Appeals, Idaho Board of
Rule 36.01.01 - IDAHO BOARD OF TAX APPEALS RULES
Section 36.01.01.010 - DEFINITIONS
Current through August 31, 2023
As used in this chapter: (4-6-23)
01. Appellant. A party filing an appeal with the Board. (4-6-23)
02. Board. The Idaho Board of Tax Appeals, board members, presiding officer, or hearing officer as the context may dictate whenever it occurs in this chapter. (4-6-23)
03. Case File. The official record maintained by the Board regarding an appeal. (4-6-23)
04. Comparable Sales. Recently sold properties that are similar in locational and physical characteristics to the property being appraised. "Recently sold property" is property with a sale date prior to the effective date of valuation. (4-6-23)
05. De Novo. The Board decides questions of fact and of law based on the evidence and legal arguments presented before the Board. A de novo review means the parties must present anew any previously submitted evidence or argument they wish to have considered. New evidence and argument may also be presented. (4-6-23)
06. Ex Parte. A communication on behalf of one (1) party with the Board where the other side is not present or included. (4-6-23)
07. Parcel. Each separate property ownership as represented by the county assessment rolls. (4-6-23)
08. Party. A person or governmental subdivision or agency authorized to appear before the Board. (4-6-23)
09. Presiding Officer or Hearing Officer. A member of the Board or other person assigned to conduct a conference or hearing for the Board. (4-6-23)
10. Respondent. A party answering or otherwise responding to an appeal. (4-6-23)
11. Subject Property. The property under discussion. (4-6-23)
12. Substantive Issue. An issue where a right, interest or privilege of any party is involved that may be prejudiced as opposed to minor or mere procedural matter. (4-6-23)
