The clerk for the Board of Tax Appeals will prepare the agency’s record for transmittal to the district court. However, this does not make the Board a party (respondent) in the court case. The information in the next paragraph applies when the taxpayer files the petition for judicial review.
For a property assessment appeal (market value or exemption), the respondent (opposing party) is the local county where the subject property is located. For an appeal from a Tax Commission action, as in an income tax, sales tax or property tax reduction matter, the respondent will be the Idaho State Tax Commission. In captioning and naming the appeal, please verify the proper respondent(s). The Board of Tax Appeals should not be named as a party to the case.
A County, the Assessor, or the State Tax Commission may also appeal a Final Decision of the Board of Tax Appeals. In this instance, the taxpayer is normally the respondent (opposing party).
When filing a petition for judicial review be sure to serve a copy on the Board so the Board knows to send the records to the court.