Idaho Code

Idaho Code § 63-3812 (2026)

Appeal from board — Payment of taxes while on appeal.

✓ current as of May 2026

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Appeal from board — Payment of taxes while on appeal.

Whenever any taxpayer, assessor, the state tax commission or any other party appearing before the board of tax appeals is aggrieved by a decision of the board of tax appeals or a decision on a motion for rehearing, an appeal may be taken to the district court located in the county of residence of the affected taxpayer, or to the district court in and for the county in which property affected by an assessment is located.

(a) The appeal shall be taken and perfected in accordance with rule 84 of the Idaho rules of civil procedure.

(b) Any record made in such matter together with the record of all proceedings shall be filed by the clerk with the district court of the proper county.

(c) Appeals may be based upon any issue presented by the appellant to the board of tax appeals and shall be heard and determined by the court without a jury in a trial de novo on the issues in the same manner as though it were an original proceeding in that court. The burden of proof shall fall upon the party seeking affirmative relief to establish that the decision made by the board of tax appeals is erroneous. A preponderance of the evidence shall suffice to sustain the burden of proof. The burden of proof shall fall upon the party seeking affirmative relief and the burden of going forward with the evidence shall shift as in other civil litigation. The court shall render its decision in writing, including therein a concise statement of the facts found by the court and conclusions of law reached by the court. The court may affirm, reverse or modify the order, direct the tax collector of the county or the state tax commission to refund any taxes found in such appeal to be erroneously or illegally assessed or collected or may direct the collection of additional taxes in proper cases.

(d) Nothing in this section shall be construed to suspend the payment of taxes pending any appeal, except that any privileges as to bonds or other rights extended by the provisions of chapters 30 and 36, title 63, Idaho Code, shall not be affected. Payment of taxes while an appeal hereunder is pending shall not operate to waive the right to an appeal.

(e) Any final order of the district court under this section shall be subject to appeal to the supreme court in the manner provided by law.

Notes of Decisions

Cited in 40 cases (3 in the last 5 years), 1976–2026 · leading case: Canyon Cnty. Bd. of Equalization v. AMALGAMATED SUGAR Co., LLC, 137 P.3d 445 (Idaho 2006).

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Canyon Cnty. Bd. of Equalization v. AMALGAMATED SUGAR Co., LLC, 137 P.3d 445 (Idaho 2006). · cites it 24× “Idaho Code § 63-3812 applies when a party who appeared before the BTA is aggrieved by a BTA decision and appeals to the district court.”

Senator, Inc. v. Ada Cnty., Bd. of Equalization, 67 P.3d 45 (Idaho 2003). · cites it 14× “The Park then appealed to the district court pursuant to Idaho Code § 63-511 (3), which provides: "Any appeal that may be taken to the board of tax appeals may, during the same time period, be taken to the district court for the county in which the property is located.”

Union Pac. R.R. v. Bd. of Tax Appeals, 654 P.2d 901 (Idaho 1982). · cites it 10× “It would be incongruous for the legislature to have intended that one party to a valuation controversy (an assessor) should be allowed an appeal to the Board of Tax Appeals, but the other party to the controversy (the railroads) could not appeal to the Board of Tax Appeals. I.C.…”

Stender v. SSI Food Servs., Inc. (In Re Bd. of Tax Appeals, APPEAL NO. 16-A-1079), 447 P.3d 881 (Idaho 2019). · cites it 12× “12, with no added interest or penalties. III. STANDARD OF REVIEW "Whenever any taxpayer, assessor, the state tax commission or any other party appearing before the board of tax appeals is aggrieved by a decision of the board of tax appeals or a decision on a motion for…”

Ada Cnty. Bd. of Equalization v. Highlands, Inc., 108 P.3d 349 (Idaho 2005). · cites it 6× “Standard of Review I.C. § 63-3812(c) provides that: Appeals [from the board of tax appeals] may be based upon any issue presented by the appellant to the board of tax appeals and shall be heard and determined by the Court without a jury in a trial de novo on the issues in the…”

Idaho Youth Ranch, Inc. v. Ada Cnty. Bd. of Equalization, 335 P.3d 25 (Idaho 2014). · cites it 4× “STANDARD OF REVIEW Idaho Code section 63-3812 governs appeals from the Board of Tax Appeals.”

Fairway Dev. Co. v. Bannock Cnty., 804 P.2d 294 (Idaho 1990). · cites it 6× “” Then, I.C. § 63-3812 (1989) provides: Whenever any taxpayer, assessor, the state tax commission or any other party appearing before the board of tax appeals is aggrieved by a decision of the board of tax appeals or a decision on a motion for rehearing, an appeal may be taken…”

Consol. Freightways Corp. v. State, Dep't of Revenue & Taxation, 735 P.2d 963 (Idaho 1987). · cites it 8× “BAKES, Justice, concurring specially: In this case, Consolidated appealed to the district court from an adverse decision of the tax commission regarding its sales-use tax liability for the tariff schedules more particularly described in the majority opinion.”

Kimbrough v. Idaho Bd. of Tax Appeals, 247 P.3d 644 (Idaho 2011). · cites it 4× “Idaho Code § 63-3812 (c) provides in part: Appeals may be based upon any issue presented by the appellant to the board of tax appeals and shall be heard and determined by the court without a jury in a trial de novo on the issues in the same manner as though it were an original…”

City of McCall v. Buxton, 201 P.3d 629 (Idaho 2009). · cites it 2× “The only issue on that appeal was Fairway’s challenge to the 1981 tax assessment, which was heard by the Board of Equalization and the Board of Tax Appeals, but was not appealed to the district court within thirty days as required by Idaho Code § 63-3812 (1989). 119 Idaho at…”

Jayo Dev., Inc. v. Ada Cnty. Bd. of Equalization, 345 P.3d 207 (Idaho 2015). · cites it 4× “STANDARD OF REVIEW Idaho Code section 63-3812(c) provides that appeals from the BTA to the district court are to be “determined by the court without a jury in a trial de novo on the issues in the same manner as though it were an original proceeding in that court.”

Wurzburg v. Kootenai Cnty., 308 P.3d 936 (Idaho Ct. App. 2013). · cites it 6× “After a de novo trial, held pursuant to Idaho Code § 63-3812 , the district court affirmed both tax year valuations.”

Show all 40 citing cases →

— Idaho Code § 63-3812(a) — 4 cases

Fairway Dev. Co. v. Petersen, Moss, Olsen, Meacham & Carr, 865 P.2d 957 (Idaho 1993).

Ashton Urban Renewal Agency v. Ashton Mem'l, Inc., 311 P.3d 730 (Idaho 2013).

Shoshone Cnty. v. S&W OPS LLC, 512 P.3d 1110 (Idaho 2022).

Stivers v. State Tax Comm'n (Idaho Ct. App. 2013).

— Idaho Code § 63-3812(c) — 20 cases

Canyon Cnty. Bd. of Equalization v. AMALGAMATED SUGAR Co., LLC, 137 P.3d 445 (Idaho 2006). “Idaho Code § 63-3812 applies when a party who appeared before the BTA is aggrieved by a BTA decision and appeals to the district court.”

Senator, Inc. v. Ada Cnty., Bd. of Equalization, 67 P.3d 45 (Idaho 2003). “The Park then appealed to the district court pursuant to Idaho Code § 63-511 (3), which provides: "Any appeal that may be taken to the board of tax appeals may, during the same time period, be taken to the district court for the county in which the property is located.”

Ada Cnty. Bd. of Equalization v. Highlands, Inc., 108 P.3d 349 (Idaho 2005). “Standard of Review I.C. § 63-3812(c) provides that: Appeals [from the board of tax appeals] may be based upon any issue presented by the appellant to the board of tax appeals and shall be heard and determined by the Court without a jury in a trial de novo on the issues in the…”

Stender v. SSI Food Servs., Inc. (In Re Bd. of Tax Appeals, APPEAL NO. 16-A-1079), 447 P.3d 881 (Idaho 2019). “12, with no added interest or penalties. III. STANDARD OF REVIEW "Whenever any taxpayer, assessor, the state tax commission or any other party appearing before the board of tax appeals is aggrieved by a decision of the board of tax appeals or a decision on a motion for…”

Kimbrough v. Idaho Bd. of Tax Appeals, 247 P.3d 644 (Idaho 2011). “Idaho Code § 63-3812 (c) provides in part: Appeals may be based upon any issue presented by the appellant to the board of tax appeals and shall be heard and determined by the court without a jury in a trial de novo on the issues in the same manner as though it were an original…”

— Idaho Code § 63-3812(d) — 3 cases

Stender v. SSI Food Servs., Inc. (Idaho 2019).

— Idaho Code § 63-3812(e) — 4 cases

Idaho Youth Ranch, Inc. v. Ada Cnty. Bd. of Equalization, 335 P.3d 25 (Idaho 2014). “STANDARD OF REVIEW Idaho Code section 63-3812 governs appeals from the Board of Tax Appeals.”

Linda Dunn v. Idaho Tax Comm'n, 403 P.3d 309 (Idaho 2017).

Idaho State Tax Comm'n v. Stang, 25 P.3d 113 (Idaho 2001).

Student Loan Fund of Idaho, Inc. v. Payette Cnty., 69 P.3d 104 (Idaho 2003).

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