Definitions

As used in this chapter: (7-1-24) 01. Appellant. A party filing an appeal with the Board. (7-1-24) 02. Board. The Idaho Board of Tax Appeals, board members, presiding officer, or hearing officer as the context may dictate whenever it occurs in this chapter. (7-1-24) 03. Case File. The official record maintained by the Board regarding an appeal. (7-1-24) 04. Comparable Sales. Recently sold properties that are similar in locational and physical characteristics to the property being appraised. “Recently sold property” is property with a sale date prior to the effective date of valuation. (7-1-24) 05. De Novo. The Board decides questions of fact and of law based on the evidence and legal arguments presented before the Board. A de novo review means the parties must present anew any previously submitted evidence or argument they wish to have considered. New evidence and argument may also be presented. (7-1-24) 06. Parcel. Each separate property ownership as represented by the county assessment rolls. (7-1-24) 07. Party. A person or governmental subdivision or agency authorized to appear before the Board. (7-1-24) 08. Presiding Officer or Hearing Officer. A member of the Board or other person assigned to conduct a conference or hearing for the Board. (7-1-24) 09. Respondent. A party answering or otherwise responding to an appeal. (7-1-24) 10. Subject Property. The property under discussion. (7-1-24) 11. Substantive Issue. An issue where a right, interest or privilege of any party is involved that may be prejudiced as opposed to minor or mere procedural matter. (7-1-24)