Idaho Code

Idaho Code § 61-601 (2026)

Practice — Evidence.

✓ current as of May 2026

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Practice — Evidence.

All hearings and investigations before the commission or any commissioner shall be governed by this act and by rules of practice and procedure to be adopted by the commission, and in the conduct thereof neither the commission nor any commissioner shall be bound by the technical rules of evidence.

Notes of Decisions

Cited in 9 cases, 1935–2006 · leading case: Idaho Power Co. v. Idaho Pub. Utils. Comm'n, 639 P.2d 442 (Idaho 1981).

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Idaho Power Co. v. Idaho Pub. Utils. Comm'n, 639 P.2d 442 (Idaho 1981). · cites it 16× “§ 61-501 [1] and its authority to adopt rules of practice and procedure pursuant to I.C. § 61-601 [2] encompass the authority to promulgate intervenor funding rules.”

Union Pac. Land Resources Corp. v. Shoshone Cnty. Assessor, 96 P.3d 629 (Idaho 2004). · cites it 10× “Idaho Code § 61-601 (1939) is the precursor to I.”

Ada Cnty. v. Bottolfsen, 97 P.2d 599 (Idaho 1939). · cites it 10× “Enking have been and now are the duly elected, qualified and acting Governor, Attorney General, Secretary of State, State Auditor and State Treasurer, respectively, of the State of Idaho, and by virtue of their offices aforesaid are and constitute the State Board of Equalization…”

Boise Water Corp. v. Idaho Pub. Utils. Comm'n, 555 P.2d 163 (Idaho 1976). · cites it 2× “Application of Pacific Tel. & Tel. Co., 71 Idaho 476, 480 , 233 P.”

Ada Cnty. v. Bottolfsen, 102 P.2d 287 (Idaho 1940). · cites it 6× “” Sections 61-601 and 603 were respectively sections 86 and 88, *370 page 199, article 5, entitled by the legislature, “Assessment of Railroads, Telegraph, Telephone and Electric Current Transmission Lines.”

Application of Citizens Utils. Co., 351 P.2d 487 (Idaho 1960). · cites it 4× “836 ; I.C. § 61-601; Consolidated Edison Co. of New York v.”

McNeal v. Idaho Pub. Utils. Comm'n, 132 P.3d 442 (Idaho 2006). · cites it 2× “” The Commission has its own Rules of Procedure which addresses late filings and non-answers to complaints in the following manner: A party that fails to answer a complaint or petition within the prescribed time will be treated as generally denying the allegations of the…”

Reynard v. City of Caldwell, 42 P.2d 293 (Idaho 1935). · cites it 4× “Article 7, section 8, of our Constitution provides: ‘ ‘ The power to tax corporations or corporate property, both real and personal, shall never be relinquished or suspended, and all corporations in this state or doing business therein shall be subject to taxation for state,…”

Oregon Short Line R. v. Ada Cnty., 18 F. Supp. 842 (D. Idaho 1937). · cites it 6× “The controversy is one as to whether the property involved shall be assessed for taxation purposes exclusively by the State Board of Equalization or by the county assessor and is governed by sections 61-601 and 61-113 of the Idaho Code.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.