Stipulations

IDAHO ADMINISTRATIVE CODE IDAPA 36.01.01 Idaho State Board of Tax Appeals Idaho Board of Tax Appeals Rules Section 111 Page 13 With the approval of the presiding officer the parties may stipulate as to any fact at issue. The stipulation may be filed, or offered through an exhibit or by oral statement shown upon the hearing record. Any such stipulation shall be binding upon all parties so stipulating and may be regarded by the Board as evidence. The Board, however, may require evidence of the facts stipulated, notwithstanding the stipulation. (7-1-24)