Decisions And Orders

01. Submission for a Decision. The proceeding will stand submitted for decision after the record is closed by the presiding officer or as otherwise prescribed by the Board. (7-1-24) 02. Proposed Orders. Prior to a final decision on the merits the Board may request proposed findings of fact and conclusions of law from each party. (7-1-24) 03. Notice. Parties’ representatives shall be notified by mail of any final decision or order. (7-1-24) 04. Decisions. A decision of the Board will be based on the official record for the case. The Board shall hear and determine appeals as de novo proceedings. Decisions shall contain factual findings and conclusions of law upon which the Board's determination is based. (7-1-24) IDAHO ADMINISTRATIVE CODE IDAPA 36.01.01 Idaho State Board of Tax Appeals Idaho Board of Tax Appeals Rules Section 145 Page 15 141. -- 144. (RESERVED)