Idaho Administrative Code
Title IDAPA 36 - Tax Appeals, Idaho Board of
Rule 36.01.01 - IDAHO BOARD OF TAX APPEALS RULES
Section 36.01.01.046 - NOTICE OF APPEAL: BOE APPEALS
Universal Citation: ID Admin Code 36.01.01.046
Current through August 31, 2023
01. Separate Notice. Each parcel assessment appealed must use a separate Board Appeal Form or separate notice of appeal. (4-6-23)
02. BOE Appeal. An appeal brought under Section 63-511, Idaho Code, the notice of appeal shall contain: (4-6-23)
a. A legal description of the property relating to the appeal; (4-6-23)
b. A copy of the county board of equalization's final decision, and when available, the decision's postmarked mailing envelope or any accompanying certificate of service; (4-6-23)
c. For a valuation appeal, a clear declaration of the alleged market value for the subject property. For a property tax exemption claim, the Idaho Code section(s) associated with the claim and a summary of the factual basis supporting why exempt status should be granted or denied; and (4-6-23)
d. A copy of the final tax assessment notice for the assessment appealed. (4-6-23)
03. Filing Place. A BOE appeal must be filed with the county auditor in the county in which the property assessment originated. (4-6-23)
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