STATEMENT OF PURPOSE
RS28107 / H0006
Consistent with the Governor's Red Tape Reduction Act, this bill seeks to eliminate inactive provisions of law.
Eliminating Idaho Code section 3809(3) and the last sentence of Idaho Code section 3809(4) helps further the
governor's objective to reduce unnecessary regulations. Subsection (3) serves no substantive purpose and has
never been used. In short, this subsection is not needed.
The last sentence of subsection (4) is duplicative because the BTA's administrative rules already provide the
procedural framework for parties seeking a continuance of a tax appeal hearing. Continuances are more of
a procedural matter so fit best within the administrative rules. There is no need to also include continuance
language in statute.
FISCAL NOTE
There is no fiscal impact. This idea simply removes unnecessary and duplicative portions of Idaho Code.
Contact:
Cindy Pollock
Board of Tax Appeals
(208) 334-3354
DISCLAIMER: This statement of purpose and fiscal note are a mere attachment to this bill and prepared by a proponent
of the bill. It is neither intended as an expression of legislative intent nor intended for any use outside of the legislative
process, including judicial review (Joint Rule 18).
Statement of Purpose / Fiscal Note Bill SOP/FN INTRODUCED: 01/19/2021, 9:16 AM


Statutes affected:
Bill Text: 63-3809