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ID HCR034
Concurrent Resolution
Status
3/11/2024
Primary Sponsor
Revenue and Taxation Committee
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AI Summary
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Approves pending administrative rules adopted by the Idaho State Board of Tax Appeals submitted for legislative review during the 2024 session, as required under Section 67-5291, Idaho Code
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Rejects and does not approve Sections 020, 021, and 036 of IDAPA 36.01.01 (Idaho Board of Tax Appeal Rules, Docket No. 36-0101-2301) due to inconsistency with legislative intent regarding fair, speedy, and just hearings
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Rejected sections shall expire upon adjournment sine die of the 2024 legislative session and become null, void, and of no force and effect
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Finds that unapproved rules do not adequately affirm to citizens that all hearings will be provided in a fair, speedy, and just manner
Legislative Description
States findings of the Legislature and approves pending rules of the Idaho State Board of Tax Appeals reviewed by the House Revenue and Taxation Committee, with exceptions.
RULE APPROVAL
Last Action
Introduced, read first time; referred to: Local Government & Taxation
3/12/2024