Idaho Administrative Code
Title IDAPA 36 - Tax Appeals, Idaho Board of
Rule 36.01.01 - IDAHO BOARD OF TAX APPEALS RULES
Section 36.01.01.101 - FAILURE TO APPEAR
Universal Citation: ID Admin Code 36.01.01.101
Current through August 31, 2023
01. Default or Dismissal. Failure of either party to appear at the time and place appointed by the Board may result in a dismissal of that appeal or of the granting of the appeal. (4-6-23)
02. Waiver of Appearance. Upon written stipulation of parties that no facts are at issue, an appeal may be submitted to the Board without oral argument. However, the Board may require appearance for argument or presentation of evidence. (4-6-23)
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