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ID H0119
Bill
Status
Engrossed
2/18/2021
Primary Sponsor
Revenue and Taxation Committee
Click for details
AI Summary
- Amends Section 63-3809, Idaho Code, relating to Board of Tax Appeals hearing procedures
- Hearing assignments made by the board chairman, with hearings conducted by a hearing officer or single board member
- Recommended decisions become final upon signature of at least two board members; if a decision fails to gain two signatures, the chairman directs a substitute recommended decision be drafted for resubmission
- Matters certified by one or more board members as sufficiently important to the public may be considered by the entire board either at a hearing or upon a transcript of a prior hearing
- Property tax appeal hearings must be set, conducted, and decided no later than May 1, with delays or continuations allowed only by written agreement of all parties
Legislative Description
Amends existing law to revise provisions regarding hearings.
BOARD OF TAX APPEALS
Last Action
Introduced, read first time; referred to: Local Government & Taxation
2/19/2021
Committee Referrals
Local Government and Taxation2/19/2021
Revenue and Taxation2/11/2021
Full Bill Text
No bill text available