Idaho Code
Idaho Code § 63-511 (2026)
Appeals from county board of equalization.
✓ current as of May 2026
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Appeals from county board of equalization.
(1) Any time within thirty (30) days after mailing of notice of a decision of the board of equalization, or pronouncement of a decision announced at a hearing, an appeal of any act, order or proceeding of the board of equalization, or the failure of the board of equalization to act may be taken to the board of tax appeals. Such appeal may only be filed by the property owner, the assessor, the state tax commission or by a person aggrieved when he deems such action illegal or prejudicial to the public interest. Nothing in this section shall be construed so as to suspend the payment of property taxes pending said appeal.
(2) Notice of such appeal stating the grounds therefor shall be filed with the county auditor, who shall forthwith transmit to the board of tax appeals a copy of said notice, together with a certified copy of the minutes of the proceedings of the board of equalization resulting in such act, order or proceeding, or a certificate to be furnished by the clerk of the board that said board of equalization has failed to act in the time required by law on any complaint, protest, objection, application or petition in regard to assessment of the complainant’s property, or a petition of the state tax commission. The county auditor shall also forthwith transmit all evidence taken in connection with the matter appealed. The county auditor shall submit all such appeals to the board of tax appeals within thirty (30) days of being notified of the appeal. The board of tax appeals may receive further evidence and will hear the appeal as provided in chapter 38, title 63, Idaho Code.
(3) 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.
(4) In any appeal taken to the board of tax appeals or the district court 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 board of equalization erred in its decision regarding a claim that certain property is exempt from taxation, the value thereof, or any other relief sought before the board of equalization; provided, however, that the burden of proof shall fall upon the party seeking an increase in taxable value if the increase in value exceeds ten percent (10%) of the value from the previous year, and the increase was due in part to an assessment of the taxable value that resulted from the assessor failing to use the equalization methods required pursuant to section 63-208, Idaho Code. A preponderance of the evidence shall suffice to sustain the burden of proof. The burden of going forward with the evidence shall shift as in other civil litigation. The board of tax appeals or 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 board of tax appeals or the court may affirm, reverse, modify or remand any order of the board of equalization, 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 11
cases (2 in the last 5 years), 2002–2024 · leading case: Park v. Banbury, 149 P.3d 851 (Idaho 2006).
Park v. Banbury, 149 P.3d 851 (Idaho 2006). “In 1985 the Legislature amended the predecessor of section 63-511 by the addition of a new subsection (3), which provides as follows: 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…”
Senator, Inc. v. Ada Cnty., Bd. of Equalization, 67 P.3d 45 (Idaho 2003). “In 2000, the Ada County Assessor assessed the value of the Park at $1,938,500.”
Wurzburg v. Kootenai Cnty., 308 P.3d 936 (Idaho Ct. App. 2013). “Wurzburg asserts the clear and convincing evidence standard in Kimbrough is the standard of proof for appellate review, but the applicable burden of proof at trial before the district court is the preponderance of the evidence test, pursuant to Idaho Code §§ 63-511 (4) and…”
Riverside Dev. Co. v. Vandenberg, 48 P.3d 1271 (Idaho 2002). “ISSUE PRESENTED ON APPEAL Did the district court err by concluding that the Assessor’s valuation for ad valorem tax purposes was correct? STANDARD OF REVIEW Idaho Code § 63-511 allows for a decision from the BOE to be appealed either to the BTA or to the district court.”
Ashton Urban Renewal Agency v. Ashton Mem'l, Inc., 311 P.3d 730 (Idaho 2013). “The issue before the Court is whether AURA is a “person aggrieved” under I.C. § 63-511, and therefore, may appeal the grant of the exemption to the Idaho Board of Tax Appeals (BTA).”
Stender v. SSI Food Servs., Inc. (In Re Bd. of Tax Appeals, APPEAL NO. 16-A-1079), 447 P.3d 881 (Idaho 2019). “See I.C. § 63-511(1) ("Nothing in this section shall be construed so as to suspend the payment of property taxes pending said appeal.”
Blanton v. Canyon Cnty., 170 P.3d 383 (Idaho 2007). “In 1985, the legislature amended the predecessor to Idaho Code § 63-511 to permit a taxpayer to appeal directly to the district court for the county in which the property is located rather than appeal to the board of tax appeals.”
Shoshone Cnty. v. S&W OPS LLC, 512 P.3d 1110 (Idaho 2022). “I.C. § 63-511(4). This statute does reference both a decision and a valuation; however, this statute merely offers a separate avenue for relief if a party wishes to appeal straight to the district court from the Board of Equalization, or to appeal an aspect of the Board of…”
Upper Valley Cmty. Health Svcs, Inc. v. Madison Cnty. (Idaho 2024). “I.C. § 63-511. Subsection (3) allows a party to appeal to the board of tax appeals or to the district court.”
Mitchell v. Bd. of Equalization, 57 P.3d 763 (Idaho 2002). “IDAHO CODE § 63-511(2) (2000). In their notice of appeal, the Mitchells stated that they were unable to determine the value of their property.”
Stender v. SSI Food Servs., Inc. (Idaho 2019). “See I.C. § 63-511(1) (“Nothing in 16 this section shall be construed so as to suspend the payment of property taxes pending said appeal.”
— Idaho Code § 63-511(1) — 5 cases
Wurzburg v. Kootenai Cnty., 308 P.3d 936 (Idaho Ct. App. 2013). “Wurzburg asserts the clear and convincing evidence standard in Kimbrough is the standard of proof for appellate review, but the applicable burden of proof at trial before the district court is the preponderance of the evidence test, pursuant to Idaho Code §§ 63-511 (4) and…”
Park v. Banbury, 149 P.3d 851 (Idaho 2006). “In 1985 the Legislature amended the predecessor of section 63-511 by the addition of a new subsection (3), which provides as follows: 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…”
Stender v. SSI Food Servs., Inc. (In Re Bd. of Tax Appeals, APPEAL NO. 16-A-1079), 447 P.3d 881 (Idaho 2019). “See I.C. § 63-511(1) ("Nothing in this section shall be construed so as to suspend the payment of property taxes pending said appeal.”
Ashton Urban Renewal Agency v. Ashton Mem'l, Inc., 311 P.3d 730 (Idaho 2013). “The issue before the Court is whether AURA is a “person aggrieved” under I.C. § 63-511, and therefore, may appeal the grant of the exemption to the Idaho Board of Tax Appeals (BTA).”
Stender v. SSI Food Servs., Inc. (Idaho 2019). “See I.C. § 63-511(1) (“Nothing in 16 this section shall be construed so as to suspend the payment of property taxes pending said appeal.”
— Idaho Code § 63-511(2) — 3 cases
Senator, Inc. v. Ada Cnty., Bd. of Equalization, 67 P.3d 45 (Idaho 2003). “In 2000, the Ada County Assessor assessed the value of the Park at $1,938,500.”
Riverside Dev. Co. v. Vandenberg, 48 P.3d 1271 (Idaho 2002). “ISSUE PRESENTED ON APPEAL Did the district court err by concluding that the Assessor’s valuation for ad valorem tax purposes was correct? STANDARD OF REVIEW Idaho Code § 63-511 allows for a decision from the BOE to be appealed either to the BTA or to the district court.”
Mitchell v. Bd. of Equalization, 57 P.3d 763 (Idaho 2002). “IDAHO CODE § 63-511(2) (2000). In their notice of appeal, the Mitchells stated that they were unable to determine the value of their property.”
— Idaho Code § 63-511(3) — 2 cases
Park v. Banbury, 149 P.3d 851 (Idaho 2006). “In 1985 the Legislature amended the predecessor of section 63-511 by the addition of a new subsection (3), which provides as follows: 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…”
Upper Valley Cmty. Health Svcs, Inc. v. Madison Cnty. (Idaho 2024). “I.C. § 63-511. Subsection (3) allows a party to appeal to the board of tax appeals or to the district court.”
— Idaho Code § 63-511(4) — 4 cases
Park v. Banbury, 149 P.3d 851 (Idaho 2006). “In 1985 the Legislature amended the predecessor of section 63-511 by the addition of a new subsection (3), which provides as follows: 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…”
Wurzburg v. Kootenai Cnty., 308 P.3d 936 (Idaho Ct. App. 2013). “Wurzburg asserts the clear and convincing evidence standard in Kimbrough is the standard of proof for appellate review, but the applicable burden of proof at trial before the district court is the preponderance of the evidence test, pursuant to Idaho Code §§ 63-511 (4) and…”
Shoshone Cnty. v. S&W OPS LLC, 512 P.3d 1110 (Idaho 2022). “I.C. § 63-511(4). This statute does reference both a decision and a valuation; however, this statute merely offers a separate avenue for relief if a party wishes to appeal straight to the district court from the Board of Equalization, or to appeal an aspect of the Board of…”
Upper Valley Cmty. Health Svcs, Inc. v. Madison Cnty. (Idaho 2024). “I.C. § 63-511. Subsection (3) allows a party to appeal to the board of tax appeals or to the district court.”
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