Idaho Admin. Code r. 35.01.03.407

Current through September 2, 2024

Section 35.01.03.407 - HEARING TO REVIEW OPERATING PROPERTY APPRAISALS

Section 63-407, Idaho Code

01.Procedure Governed. This rule will govern all practice and procedure before the Tax Commission sitting as a State Board of Equalization in hearings under Section 63-407, Idaho Code. Hearings are not contested cases under the Idaho Administrative Procedures Act. Hearings are open meetings under the Idaho open meetings law and all written materials are subject to Idaho public records law. The taxpayer may request that the Board of Equalization go into executive session to discuss confidential materials.

02.Liberal Construction. These rules will be liberally construed to secure just, speedy and economical determination of all issues presented to the Tax Commission. For good cause the Tax Commission may permit deviation from these rules and the taxpayer may request a stipulated finding that would result in an appealable decision in lieu of a hearing before the State Board of Equalization.

03.Communication. All notices and petitions required to be filed with the Tax Commission must be in writing. Each notice must identify the filing party, be signed by the filing party, be dated and give the filing party's mailing address and telephone number. The provisions of Section 63-217, Idaho Code, apply to the filing of documents with the Tax Commission.

04.Service by Tax Commission. All notices and orders required to be served by the Tax Commission may be served by mail. Service will be complete when a true copy of the document, properly addressed and stamped, is deposited in the United States mail.

05.Notice to County Assessors. When the calendar of hearings under Section 63-407, Idaho Code, is final, the Tax Commission will send a copy of this calendar to the assessor of each county.

06.Parties. The following are parties to a hearing of the Tax Commission meeting as State Board of Equalization.

a. Petitioner. A person petitioning for a hearing will be called the petitioner.

b. Staff. The Tax Commission staff may appear as a party at the hearing and may be represented by one (1) or more Deputy Attorneys General assigned to the Tax Commission.

c. Legal advisor to the Tax Commission. When sitting as a State Board of Equalization, the Tax Commission may obtain legal advice from a Deputy Attorney General who is not representing the Tax Commission staff.

07.Appearances and Practice. The following apply for appearances and practice in a hearing.

a. Rights of parties. At any hearing, both parties may appear, introduce evidence, ask questions through the presiding officer, make arguments, and generally participate in the conduct of the proceeding.

b. Taking of appearances. The presiding officer conducting the hearing will require appearances to be stated and will see that both parties present are identified on the record.

c. Representation of taxpayers. An individual may represent himself or herself or be represented by an attorney. A partnership may be represented by a partner, authorized employee or by an attorney. A corporation may be represented by an officer, authorized employee or by an attorney.

08.Pre-Hearing Conferences.

a. The Tax Commission may, upon notice to both parties, hold a pre-hearing conference for the following purposes:

i. Formulating or simplifying the issues;

ii. Obtaining admissions of fact and of documents which will avoid unnecessary proof;

iii. Arranging for the exchange of proposed exhibits or prepared expert testimony;

iv. Limiting the number of witnesses;

v. Setting the hearing procedure, and including allocation of an amount of time for the hearing; and

vi. Reviewing other matters to expedite the orderly conduct and disposition of the proceedings.

vii. Allowing any continuance.

b. Action taken. Any action taken at the conference and any agreement made by the parties concerned may be recorded and the Tax Commission may issue a pre-hearing order which will control the course of subsequent proceedings unless modified.

c. Compromise and offers to compromise. Evidence of an offer or agreement to compromise the dispute and the conduct and statements made in compromise negotiations are not admissible at the hearing.

09.Hearings. The following apply to the hearings.

a. Request for hearing. A request for a hearing will be in writing and filed with the Tax Commission on or before July 22 of the current year. The request will state the factual and legal basis on which the request is based.

i. Tax Commission staff will provide preliminary appraisals to operating property owners by June 8 of the current year unless the parties agree to a later date;

b. Notice of hearing. The Tax Commission will notify both parties and all counties of the place, date and time of the hearing.

c. Submission of documents and other evidence. The appealing party may submit all relevant briefs and documents for the Commissioners to consider no later than seven (7) days before the hearing date. Tax Commission staff will submit their proposed findings of fact and conclusions of law, response brief, written materials, exhibits, and other documents no later than five (5) days before the hearing date. The appealing party may then submit any other relevant documents no later than three (3) days before the hearing date. Additional information may be presented by either party at the time of their oral presentations upon agreement between the Tax Commissioners and the appealing party. Agreement must not be unreasonably withheld by either party. Such additional information is limited to subject matter and evidence provided at least seven (7) days prior to the hearing. Parties will submit one (1) electronic copy of all materials; physical copies of the materials are not required to be submitted.

d. Presiding officer. The Chairman of the Tax Commission will appoint an individual who is not a member of the Tax Commission's staff to conduct the hearing. In the absence of a conflict of interest or other good cause, this person will normally be the Commissioner overseeing the centrally assessed property section of the Tax Commission or the designee thereof. A Tax Commissioner will not vote on any matters where he has oversight.

e. The proceeding. In a non-adversarial proceeding witnesses will present evidence and arguments directly to the Tax Commissioners. The presentation may include written materials including a transcript of the witnesses' oral statements. Copies of written materials (including copies of visual presentations) will be provided to each Tax Commissioner, the Tax Commission's Assistant to the State Tax Commission/Board, and the Staff. At the conclusion of a witness' testimony, Tax Commissioners may pose questions. The party with the burden of proof on the matter to be considered will present first and may make a closing presentation. This closing presentation should be limited to the subject matter and evidence presented during the proceeding.

f. Testimony under oath. All testimony to questions of fact to be considered by the Tax Commission in hearings, except matters noticed officially or entered by stipulation, will be under oath. Before testimony is presented each person will swear, or affirm, that the testimony he is about to give will be the truth. Attorneys may present oral and written legal argument on behalf of clients as part of the presentation by the party they represent.

g. Rules of evidence. No informality in any proceeding or in the manner of taking testimony will invalidate any order or decision made by the Tax Commission. Unless otherwise provided in these rules the Idaho Rules of Evidence will be generally followed but may be modified at the discretion of the Tax Commission to aid in ascertaining the facts. When objection is made to the admissibility of evidence, the evidence may be received subject to later ruling by the Tax Commission. The Tax Commission, at its discretion either with or without objection may limit or exclude inadmissible, incompetent, cumulative or irrelevant evidence. Parties objecting to the introduction of evidence will briefly state the grounds of objection at the time such evidence is offered.

h. Recessing hearing for conference. In any proceeding the presiding officer may, at his discretion, call both parties together for a conference prior to the taking of testimony, or may recess the hearing for a conference. The presiding officer will state on the record the results of the conference.

i. Transcript. An official electronically recorded transcript of the hearing may be taken at the discretion of the Tax Commission when requested by a party. A petitioner desiring the taking of stenographic notes by a qualified court reporter may notify the Tax Commission in writing and will arrange for the hiring of a reporter and bear the expense of the reporter's fees. If the reporter's transcript is deemed by the Tax Commission or presiding officer as the official transcript of the hearing, the petitioner will furnish the Tax Commission a transcript free of charge.

j. Transcript copies. A request for a copy of a transcript of proceedings at any hearing must be in writing or on the record. Upon completion of the transcript, the Tax Commission will notify the person requesting a copy of the fee for producing the transcript. Upon receipt of the fee, the Tax Commission will send a copy of the transcript.

Idaho Admin. Code r. 35.01.03.407

Effective July 1, 2024