— 63-3820. Small claims division of board of tax appeals — Jurisdiction; Method of election by taxpayer to proceed in small claims division — Election not revocable; Proceedings in small claims division to be informal — Admissible evidence — Proceedings not subject to administrative procedure act — Persons permitted to appear; Voluntary dismissal by taxpayer — Effect; Decisions and judgments of small claims division; Appeals from small claims division. [Repealed.]
Idaho Code § 63-3815
— 63-3820. Small claims division of board of tax appeals — Jurisdiction; Method of election by taxpayer to proceed in small claims division — Election not revocable; Proceedings in small claims division to be informal — Admissible evidence — Proceedings not subject to administrative procedure act — Persons permitted to appear; Voluntary dismissal by taxpayer — Effect; Decisions and judgments of small claims division; Appeals from small claims division. [Repealed.]
Current official text: Idaho Statutes (Idaho Legislature). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Idaho statutes; confirm against the official source for the current text. Not legal advice.