Idaho Code
Idaho Code § 63-409 (2026)
Appeals from state tax commission valuations of operating property.
✓ current as of May 2026
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Appeals from state tax commission valuations of operating property.
(1) Any taxpayer or county assessor who is aggrieved by a state tax commission decision assessing a taxpayer’s operating property may file an appeal to the district court of Ada county or, if such operating property is located in only one (1) county, to the district court in and for the county in which such operating property is located. The appeal shall be filed within thirty (30) days after service upon the taxpayer of the decision. The appeal may be based upon any issue presented by the taxpayer to the state tax commission and shall be heard by the district court in a trial de novo without a jury in the same manner as though it were an original proceeding in that court. Nothing in this section shall be construed to suspend the payment of taxes pending appeal. Payment of taxes while an appeal hereunder is pending shall not operate to waive the right to an appeal. Any final order of the district court under this section shall be subject to appeal to the Idaho supreme court in the manner provided by the Idaho appellate rules.
(2) In any appeal taken pursuant to this section, the burden of proof shall fall upon the party seeking affirmative relief to establish that the valuation from which the appeal is taken is erroneous, or that the state tax commission erred in its decision regarding a claim that certain property is exempt from taxation, the value thereof, or any other relief sought before the state tax commission. 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 district court shall render its decision in writing, including therein a concise statement of the facts found by the court and the conclusions of law reached by the court. The court may affirm, reverse, modify, or remand any order of the state tax commission, and shall grant other relief, invoke such other remedies and issue such orders, in accordance with its decision, as appropriate.
Notes of Decisions
Cited in 5
cases (1 in the last 5 years), 2004–2023 · leading case: PacificCorp v. Idaho State Tax Comm'n, 291 P.3d 442 (Idaho 2012).
PacificCorp v. Idaho State Tax Comm'n, 291 P.3d 442 (Idaho 2012). “STANDARD OF REVIEW PacifiCorp filed its Petition for Judicial Review of the Commission’s appraisal of its operating property in the district court pursuant to I.C. § 63-409. Subsection (1) of that statute provides that “[t]he appeal may be based upon any issue presented by the…”
Idaho Power Co. v. Idaho State Tax Comm'n, 109 P.3d 170 (Idaho 2005). “Idaho Power filed its Petition for Judicial Review of the Tax Commission’s appraisal of its operating property pursuant to Idaho Code § 63-409 , which is entitled “Appeals from state tax commission valuations of operating property.”
Idaho Power Co. v. Idaho State Tax Comm'n, 530 P.3d 672 (Idaho 2023). “The Companies then filed a complaint in district court, invoking the district court’s jurisdiction pursuant to Idaho Code section 63-409. The Companies asserted that the Commission, acting in its capacity as the State Board of Equalization, failed to equalize the Companies’…”
Union Pac. Land Resources Corp. v. Shoshone Cnty. Assessor, 96 P.3d 629 (Idaho 2004). “Idaho Code § 63-409 only gives the aggrieved taxpayer the right to appeal to the district court concerning the state tax commission’s decision and the assessor the right to appeal only the assessment.”
Wurzburg v. Kootenai Cnty., 308 P.3d 936 (Idaho Ct. App. 2013). “In regards, to the amendments to Idaho Code §§ 63-409 , 63-502, 63-511 and 63-3812, the Idaho Legislature stated: This legislation changes the legal standard from one that requires proof that an assessment is manifestly excessive, arbitrary and capricious, or fraudulent and…”
— Idaho Code § 63-409(1) — 2 cases
Idaho Power Co. v. Idaho State Tax Comm'n, 109 P.3d 170 (Idaho 2005). “Idaho Power filed its Petition for Judicial Review of the Tax Commission’s appraisal of its operating property pursuant to Idaho Code § 63-409 , which is entitled “Appeals from state tax commission valuations of operating property.”
Idaho Power Co. v. Idaho State Tax Comm'n, 530 P.3d 672 (Idaho 2023). “The Companies then filed a complaint in district court, invoking the district court’s jurisdiction pursuant to Idaho Code section 63-409. The Companies asserted that the Commission, acting in its capacity as the State Board of Equalization, failed to equalize the Companies’…”
— Idaho Code § 63-409(2) — 2 cases
PacificCorp v. Idaho State Tax Comm'n, 291 P.3d 442 (Idaho 2012). “STANDARD OF REVIEW PacifiCorp filed its Petition for Judicial Review of the Commission’s appraisal of its operating property in the district court pursuant to I.C. § 63-409. Subsection (1) of that statute provides that “[t]he appeal may be based upon any issue presented by the…”
Idaho Power Co. v. Idaho State Tax Comm'n, 530 P.3d 672 (Idaho 2023). “The Companies then filed a complaint in district court, invoking the district court’s jurisdiction pursuant to Idaho Code section 63-409. The Companies asserted that the Commission, acting in its capacity as the State Board of Equalization, failed to equalize the Companies’…”
— Idaho Code § 63-409(2004) — 1 case
Idaho Power Co. v. Idaho State Tax Comm'n, 109 P.3d 170 (Idaho 2005). “Idaho Power filed its Petition for Judicial Review of the Tax Commission’s appraisal of its operating property pursuant to Idaho Code § 63-409 , which is entitled “Appeals from state tax commission valuations of operating property.”
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