Idaho Admin. Code r. 36.01.01.052 - COUNTY AUDITOR REQUIREMENT

01. Contents. Upon receiving a notice of appeal to the Board under Section 63-511, Idaho Code, the county auditor shall transmit to the Board: (4-6-23)

a. A copy of the notice of appeal including the date of receipt, and if received by mail, a copy of the mailing envelope; (4-6-23)

b. The exhibits or other evidence considered by the BOE; (4-6-23)

c. A copy of the initial appeal to the BOE; (4-6-23)

d. A copy of any decision made or action taken by the BOE together with the mailing date of the notice of decision or other proof of service; (4-6-23)

e. A copy of the certified minutes for related BOE proceedings, or a verbatim record provided on its own distinct storage device; and (4-6-23)

f. When applicable, a certificate that the BOE failed to act on the appeal in the time required. (4-6-23)

02. Minutes. The minutes should include at a minimum: (4-6-23)

a. The full name of persons appearing before the BOE in the appeal; (4-6-23)

b. Clear identification of the parcel number associated with the assessment appealed; and (4-6-23)

c. The decision made by the BOE specifying the value determined or exempt status decided for each parcel. (4-6-23)

Notes

Idaho Admin. Code r. 36.01.01.052