ID H0202

Allows State Tax Commission and State Board of Equalization actions related to notice, hearings, appeals, and taxpayer reviews to be governed by the Idaho Administrative Procedure Act (chapter 52, title 67) or title 63 Idaho Code, at the taxpayer's election, with exceptions for sections 67-5276, 67-5277, and 67-5279.

Permits appeals of final orders to district court in Ada County or the county where the taxpayer resides or has their principal office or place of business, with appeals taken and perfected under Idaho Rules of Civil Procedure rule 84.

Establishes that district court appeals are heard de novo without a jury as original proceedings, and the court may receive additional evidence not presented in earlier proceedings.

Places burden of proof on the party seeking affirmative relief, with preponderance of the evidence as the standard, and allows the burden of going forward with evidence to shift as in other civil litigation.

Requires district court to issue written decisions including findings of fact and conclusions of law, with authority to affirm, reverse, modify, or remand orders, and permits further appeal to Idaho Supreme Court following appellate rules.