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Appeals to District Court

Idaho Code 63-3812 allows a party aggrieved by a final decision of the Board of Tax Appeals to appeal the decision to the district court. The appeal shall be taken and perfected in accordance with Rule 84 of the Idaho Rules of Civil Procedure (IRCP).

Pursuant to Section 63-3812, the appeal may be based on any issue presented to the Board of Tax Appeals. The district court determines the appeal in a trial de novo, without a jury, in the same manner as if it were an original proceeding.


After the Board issues a final decision regarding your appeal, a “petition for judicial review” must be filed with the district court within 28 days. See IRCP Rule 84(b).

Rule 84 has a number of requirements associated with appealing to district court. The rule should be carefully reviewed, but the above noted 28-day window is particularly important.

Opposing Party

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 decision, the respondent is 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 any 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 to the district court. 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.

No Fees for Agency Record

In connection with Rule 84(f), please note the Board of Tax Appeals has no fee for preparation of the agency record, or in providing copies to the parties. The Board does not have a written transcript of the hearing, but instead has an audio recording. The payment and other arrangements for a written transcript, by a court reporter, is the responsibility of the requesting party.

Further Information

Though the Board of Tax Appeals cannot speak for the district court or offer legal advice, we are happy to assist you as we can. You are welcome to visit the office or call 208-334-3354 for assistance. An attorney or the district court staff can also help with your questions.

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