Idaho Administrative Code
Title IDAPA 36 - Tax Appeals, Idaho Board of
Rule 36.01.01 - IDAHO BOARD OF TAX APPEALS RULES
Section 36.01.01.106 - PRESIDING OFFICER
Current through August 31, 2023
Any member of the Board or assigned hearing officer may preside at the hearing and shall have power to: (4-6-23)
01. Oath or Affirmation. Administer oaths or affirmations, call a party or other person present at hearing as a witness, examine witnesses and receive evidence; (4-6-23)
02. Hearing. Regulate the course of the hearing and maintain an orderly proceeding; (4-6-23)
03. Motions. Dispose of procedural requests, motions or similar matters; (4-6-23)
04. Certification by Board. Make decisions or proposals for decisions subject to certification by a majority of the Board; (4-6-23)
05. Official Record. Develop a full and accurate record and certify the record of said appeal on behalf of the Board; and (4-6-23)
06. Other Action. Take any other appropriate action reasonable under the circumstances. (4-6-23)
