Current through August 31, 2023
01.
Written Permission. A party to a pending appeal may engage in discovery limited to a single discovery request upon the written order of the Board. The following procedures govern discovery: (4-6-23)
a. The request for discovery must be filed within twenty (20) days of the mailing date of the Board's appeal acknowledgment letter. (4-6-23)
b. The request should contain a statement covering the reasons the discovery is useful to the preparation of the appeal. (4-6-23)
c. The request must include a complete copy of the discovery request. (4-6-23)
d. Discovery must be completed at least ten (10) days prior to the scheduled hearing, unless otherwise ordered by the Board. (4-6-23)
e. The Board may deny a discovery request that does not comply with the requirements of this chapter. (4-6-23)
f. Discovery responses shall be served simultaneously on all other parties. At the same time, the responding party shall file with the Board a notice stating when and on whom the response was served. The actual contents of discovery responses will not be filed with the Board unless the order so directs. Discovery responses shall be signed by a qualified representative, and in the instance of interrogatory answers, the response shall also be signed by the person answering. Such signatures constitute a certification that the signer has reviewed the responses or answers and attests to their completeness and accuracy. (4-6-23)
g. The discovery order may provide that voluminous answers need not be served so long as the documents are made available for inspection and copying under reasonable terms. (4-6-23)
02.
Scope and Method of Discovery: BOE Appeals. The method of discovery is limited to production requests and written interrogatories. The scope of discovery must pertain to the subject property, comparable sale, or a comparable rental. (4-6-23)
a. The scope of discovery also includes: (4-6-23)
i. Information or records concerning an appraisal, assessment, financial statement or related schedule, a completed study or report, and contracts including a sale agreement; (4-6-23)
ii. The identity of individuals who will be called to testify as witnesses and a summary of their expected testimony; and (4-6-23)
iii. For an exemption appeal, information or documents relating to the claimed exemption. (4-6-23)
b. In a valuation case the request for production of documents or written interrogatories is limited to information from the last three (3) years preceding the assessment date unless otherwise specified by the Board. (4-6-23)
c. The request for production of documents shall specifically identify each document requested. The request for inspection of land or other property shall be in accordance with the Idaho Rules of Civil Procedure. (4-6-23)
d. The Board may limit or expand the above scope and method of discovery when it deems such action is appropriate. (4-6-23)
03.
Scope and Method of Discovery: STC Appeals. (4-6-23)
a. Production requests, requests for admissions and written interrogatories are permissible methods of discovery. The Board may limit the scope and method of discovery when it deems such action appropriate. (4-6-23)
b. A deposition may be taken when allowed by the Board. (4-6-23)
04.
Supplementation of Response. The party responding to a discovery order is under a continuing duty to promptly supplement an earlier response upon the availability of new information. (4-6-23)
05.
Special Case. The Board may order additional or reciprocal discovery not provided by this rule. (4-6-23)
06.
Sanctions. Failure to substantially comply with Board ordered discovery in a good faith attempt at full compliance, may result in one or more sanctions up to and including a dismissal or default judgment of the appeals. (4-6-23)
