Idaho Administrative Code
Title IDAPA 36 - Tax Appeals, Idaho Board of
Rule 36.01.01 - IDAHO BOARD OF TAX APPEALS RULES
Section 36.01.01.118 - EXHIBIT
Current through August 31, 2023
01. Custody. The Board shall keep all original exhibits unless otherwise provided by law. (4-6-23)
02. Marking. Exhibits will be marked to indicate the sponsoring and offering party. (4-6-23)
03. Form. An exhibit prepared for hearing should be typed or printed on eight and one-half inch (8 1/ 2") by eleven inch (11") white paper, except a map, chart, photograph or non-documentary exhibit may be introduced on the size or kind of medium customarily used for them. (4-6-23)
04. Copies. A copy of each documentary exhibit must be furnished to each party present and to the presiding officer, except for unusually bulky or voluminous exhibits that have previously been made available for the parties' inspection. Copies must be of good quality. (4-6-23)
05. Objection. An exhibit identified at hearing is subject to appropriate and timely objection before the start of closing statements. A presented exhibit to which no objection is made is automatically admitted into evidence without motion. (4-6-23)
