ID H0625

Shifts burden of proof to the assessor when the board of equalization seeks to refute a taxpayer's affirmative relief, requiring the assessor to establish that their assessment determination is correct.

Establishes that in any appeal taken by a property owner to the board of tax appeals or district court, the burden of proof falls upon the board of equalization.

Maintains that in all other appeals, the burden of proof falls upon the party seeking affirmative relief, with a preponderance of the evidence required to sustain the burden.

Clarifies that burden of proof and burden of going forward with evidence shall shift as in other civil litigation, with the board of tax appeals or district court able to affirm, reverse, modify, or remand the board of equalization's order.

Declares an emergency and makes the act effective July 1, 2024.