Idaho Code

Idaho Code § 63-3811 (2026)

Appeal from determination of tax liability. 

✓ current as of May 2026
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Appeal from determination of tax liability. 

Taxpayers may, within the period herein provided and by following the procedures herein required, appeal to the board of tax appeals from a final determination of any tax liability, including those pursuant to sections 63-501, 63-511 and 63-3049, Idaho Code.

Notes of Decisions
Cited in 2 cases, 1982–1982 · leading case: Union Pac. R.R. v. Bd. of Tax Appeals, 654 P.2d 901 (Idaho 1982).
Union Pac. R.R. v. Bd. of Tax Appeals, 654 P.2d 901 (Idaho 1982). · cites it 56× “Consequently, the railroads filed simultaneous appeals, one to the Board of Tax Appeals, pursuant to I.C. § 63-3811, and another to the district court of Ada County, pursuant to I.”
Idaho State Tax Comm'n v. Staker, 663 P.2d 270 (Idaho 1982). · cites it 4× “While the legislature in I.C. § 63-3811 has made specific provision for appeal by taxpayers or county assessors to the Board of Tax Appeals from determination of ad valorem taxes made pursuant to I.”
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