Section 04.11.01.402 - PETITIONS FOR DECLARATORY RULINGS TO BE DECIDED BY ORDER01.Final Agency Action. The agency's decision on a petition for declaratory ruling on the applicability of any statute, rule or order administered by the agency is a final agency action decided by order. (3-31-22)02.Content. The order issuing the declaratory ruling shall contain or must be accompanied by a document containing the following paragraphs or substantially similar paragraphs: (3-31-22) a. This is a final agency action issuing a declaratory ruling. (3-31-22)b. Pursuant to Sections 67-5270 and 67-5272, Idaho Code, any party aggrieved by this declaratory ruling may appeal to district court by filing a petition in the District Court in the county in which: (3-31-22) i. A hearing was held; (3-31-22)ii. The declaratory ruling was issued; (3-31-22)iii. The party appealing resides, or operates its principal place of business in Idaho; or (3-31-22)iv. The real property or personal property that was the subject of the declaratory ruling is located. (3-31-22)c. This appeal must be filed within twenty-eight (28) days of the service date of this declaratory ruling. See Section 67-5273, Idaho Code. (3-31-22)Idaho Admin. Code r. 04.11.01.402