Title 63 — REVENUE AND TAXATION

63-3801. Establishment. Within the department of revenue and taxation, there is hereby established a board of tax appeals as an independent body which shall not in any way be subject to the supervision or control of the state tax commission.

63-3802. Members. The board of tax appeals shall consist of three (3) members appointed by the governor with the advice and consent of the senate. The members shall be residents of this state and shall be selected on the basis of their knowledge of and experience in taxation, gai…

63-3803. Terms — Election of chairman. Of the members first appointed, one (1) shall be appointed for a term to expire on June 30, 1970; one (1) for a term to expire on June 30, 1971; and one (1) for a term to expire on June 30, 1972. Succeeding members shall be appointed for thr…

63-3804. Compensation. Each member of the board shall be compensated in the amount of three hundred dollars ($300) per day and shall be reimbursed for actual and necessary expenses, subject to the limits provided in section 67-2008, Idaho Code.

63-3805. Removal. The governor may remove any member of the board of tax appeals for cause.

63-3806. Appointment of employees. The board shall appoint a clerk and such other employees as it deems necessary to carry out its duties and may employ counsel.

63-3807. Meetings — Call for hearings — Office — Quorum. The first board shall meet within thirty (30) days after its appointment to organize. The board shall meet annually at the state capitol at a date to be determined by the board and shall hold hearings and meetings at the ca…

63-3808. Adoption of rules and issuance of subpoenas. The board shall adopt and publish such rules and regulations as may be necessary to carry out its duties and amplify the procedural structure set out in this act and chapter 52, title 67, Idaho Code. The board and each member …

63-3809. Hearings — Matter considered by board to be of public importance. Hearing assignments will be made by the chairman. (1) A hearing will be conducted and a recommended decision rendered by a hearing officer or by one (1) member of the board. The recommended decision shall …

63-3810. Motion for rehearing — Rehearing by entire board. A party adversely affected by a decision may move for rehearing if such motion is filed within ten (10) days of the time the decision of the board is mailed to him. If requested in the motion, the matter may be determined…

63-3810A. Representation at hearing. A taxpayer has the right to appear or to be represented by another person of his choosing in any hearing or rehearing held on the taxpayer’s appeal. The presiding officer must afford the taxpayer or his representative, or both, adequate notice…

63-3811. Appeal from determination of tax liability. Taxpayers may, within the period herein provided and by following the procedures herein required, appeal to the board of tax appeals from a final determination of any tax liability, including those pursuant to sections 63-501, …

63-3812. Appeal from board — Payment of taxes while on appeal. Whenever any taxpayer, assessor, the state tax commission or any other party appearing before the board of tax appeals is aggrieved by a decision of the board of tax appeals or a decision on a motion for rehearing, an…

63-3813. Conclusive decision. In all cases which are not appealed to the district court within the prescribed time, the decision of the board of tax appeals shall be conclusive and all records shall be corrected to comply with the decision of the board. A final decision or order …

63-3814. Proceedings to conform with administrative procedure act. The proceedings of the board shall be conducted in conformity with the administrative procedure act set out in chapter 52, title 67, of the Idaho Code, except insofar as this act is inconsistent therewith.