Section 36.01.01.010 - DEFINITIONSAs used in this chapter:
01.Appellant. A party filing an appeal with the Board.02.Board. The Idaho Board of Tax Appeals, board members, presiding officer, or hearing officer as the context may dictate whenever it occurs in this chapter.03.Case File. The official record maintained by the Board regarding an appeal.04.Comparable Sales. Recently sold properties that are similar in locational and physical characteristics to the property being appraised. "Recently sold property" is property with a sale date prior to the effective date of valuation.05.De Novo. The Board decides questions of fact and of law based on the evidence and legal arguments presented before the Board. A de novo review means the parties must present anew any previously submitted evidence or argument they wish to have considered. New evidence and argument may also be presented.06.Parcel. Each separate property ownership as represented by the county assessment rolls.07.Party. A person or governmental subdivision or agency authorized to appear before the Board.08.Presiding Officer or Hearing Officer. A member of the Board or other person assigned to conduct a conference or hearing for the Board.09.Respondent. A party answering or otherwise responding to an appeal.10.Subject Property. The property under discussion.11.Substantive Issue. An issue where a right, interest or privilege of any party is involved that may be prejudiced as opposed to minor or mere procedural matter.Idaho Admin. Code r. 36.01.01.010