ID H0163

Creates Section 63-109A allowing county assessors or boards of county commissioners to appeal State Board of Equalization orders to district court within 30 days of notice, with trial de novo and no jury.

Places burden of proof on the county to establish the State Board of Equalization erred, requiring preponderance of the evidence standard.

Creates Section 63-109B allowing taxpayers to appeal individual property assessments resulting from State Board of Equalization orders if the county chooses not to appeal, filed within 30 days of receiving notice the county will not appeal.

Permits taxpayer appeals to either the Board of Tax Appeals or district court, with burden of proof on the taxpayer to establish State Board of Equalization error by preponderance of the evidence.

Tax payments are not suspended pending appeal in either case, and either court or the Board of Tax Appeals may affirm, reverse, modify, or remand the property assessment, with final district court orders appealable to Idaho Supreme Court.