Idaho Administrative Code
Title IDAPA 36 - Tax Appeals, Idaho Board of
Rule 36.01.01 - IDAHO BOARD OF TAX APPEALS RULES
Section 36.01.01.100 - FAIR HEARING

Universal Citation: ID Admin Code 36.01.01.100

Current through August 31, 2023

01. Hearing Opportunity. All parties shall be afforded an opportunity for a fair hearing to present evidence and argument. (4-6-23)

02. Purpose of Hearing. The Board's goal in conducting hearings is the acquisition of sufficient, accurate evidence to support a fair and just determination of the issues on appeal. (4-6-23)

03. Notice of Hearing -- Mailing. A notice of hearing shall be mailed at least twenty (20) days before the date set for hearing. (4-6-23)

04. Setting of Hearing. The Board will schedule a reasonably convenient time and place where each party may appear and offer evidence and argument in support of their position. (4-6-23)

05. Telephonic Hearing. The Board may conduct a telephonic hearing wherein each participant has an opportunity to participate in the entire hearing. (4-6-23)

06. Notice of Hearing -- Contents. The notice of hearing shall include: (4-6-23)

a. A statement of the place, date, and time of the hearing; (4-6-23)

b. A statement of the legal authority under which the hearing is to be held; (4-6-23)

c. A reference to the sections of statute or rule concerning the conduct of the hearing; (4-6-23)

d. The name of the hearing officer who is scheduled to conduct the hearing; and (4-6-23)

e. A short and simple statement of the matters asserted or the issues involved. (4-6-23)

07. Conference or Recess. The presiding officer may convene the parties before hearing or recess the hearing to discuss formulation of issues, admissions of fact or identification of documents to avoid unnecessary proof, exchange of documents, exhibits or prepared testimony, limitation of witnesses, establishment of order of procedure, and other matters that may expedite an orderly hearing. (4-6-23)

Disclaimer: These regulations may not be the most recent version. Idaho may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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