Idaho Admin. Code r. 36.01.01.045 - NOTICE OF APPEAL: CONTENTS

01. Basic Contents. An appeal must be in writing and contain clear and concise statements of the matters that lay foundation for the relief claim that may be granted by the Board.

02. Additional Contents. The appeal shall further contain:

a. Appellant's full name, mailing address and telephone number;

b. The tax year(s) associated with the appeal; and

c. A signed statement by a natural person/appellant or by a qualified representative that the notice of appeal contents are correct.

03. Appeal Filed by an Attorney or Representative. An appeal filed by a qualified representative shall contain:

a. The representative's name, official title, mailing and street addresses, telephone number; and

b. If the representative is an attorney, the Idaho State Bar License number.

04. Change in Address or Phone Number. A party or representative must provide written notice to the Board and other parties of any change in contact information.

Notes

Idaho Admin. Code r. 36.01.01.045

Effective July 1, 2024