Idaho Administrative Code
Title IDAPA 36 - Tax Appeals, Idaho Board of
Rule 36.01.01 - IDAHO BOARD OF TAX APPEALS RULES
Section 36.01.01.105 - INFORMAL DISPOSITION - SETTLEMENT
Current through August 31, 2023
Any appeal may be dismissed by the Board by stipulation, agreed settlement, consent order, or default. For good cause shown and upon written motion made within ten (10) days of entry of a Board order, the Board may set aside such order. (4-6-23)
01. Formalizing Agreements. An agreement by the parties may be put on the record or may be reduced to writing and filed with the Board. (4-6-23)
02. Confidentiality. Settlement negotiations in a contested case are confidential, unless all participants to the negotiation agree to the contrary in writing. Facts disclosed, offers made and all other aspects of negotiation (except agreements reached) in settlement negotiations are not part of the record. (4-6-23)
03. Consideration of Settlement. The Board may convene an evidentiary hearing to consider the reasonableness of the settlement and whether acceptance of the settlement is consistent with the Board's charge under the law. (4-6-23)
04. Burden of Proof. Proponents of a proposed settlement carry the burden of showing that the settlement is in accordance with the law. (4-6-23)
