63-3801 Establishment
63-3802 Members
63-3803 Terms — Election of Chairman
63-3804 Compensation
63-3805 Removal
63-3806 Appointment of Employees
63-3807 Meetings — Call for Hearings — Office — Quorum
63-3808 Adoption of Rules and Issuance of Subpoenas
63-3809 Hearings — Matter Considered by Board to Be of Public Importance
63-3810 Motion for Rehearing — Rehearing by Entire Board
63-3810A Representation At Hearing
63-3811 Appeal From Determination of Tax Liability
63-3812 Appeal From Board — Payment of Taxes While On Appeal
63-3813 Conclusive Decision
63-3814 Proceedings to Conform With Administrative Procedure Act

Terms Used In Idaho Code > Title 63 > Chapter 38 - Board of Tax Appeals

  • Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • person: includes a corporation as well as a natural person;
Idaho Code 73-114
  • Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
  • Property: includes both real and personal property. See Idaho Code 73-114
  • Quorum: The number of legislators that must be present to do business.
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories; and the words "United States" may include the District of Columbia and territories. See Idaho Code 73-114
  • Subpoena: A command to a witness to appear and give testimony.
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.