HEARING OFFICER

Job Opportunity - Hearing Officer

This posting will remain open until filled.

Agency Description:

Mission Statement: To provide a fully independent review of taxpayer appeals.

Established in 1969, the Board of Tax Appeals (BTA) provides taxpayers a popular means to bring appealed tax assessments before a fully independent and judicial-like body. Each year hundreds of appeals are brought to the Board from either property tax assessment decisions, made by county boards of equalization, or various tax-related decisions of the State Tax Commission. These cases are heard and decided in an attentive, courteous, and fully neutral manner.

The Board provides parties an accessible avenue to prepare and present their evidence and arguments de novo (“anew”) at a fair hearing. In other words, the case starts fresh. Typically, property assessment hearings are held in the county wherein the subject property is located. Tax Commission cases are typically held in a location near the taxpayer. Most importantly, the Board ensures important due process safeguards are followed, allowing parties a full and fair opportunity to be heard.

While the Board conducts formal proceedings at an appellate level, the cost to taxpayers and taxing authorities is notably less than pursuing an appeal in district court. A court appeal involves filing fees and may necessitate hiring legal representation. There are no fees to file an appeal with the Board. Additionally, a more formal court process often takes considerably longer to complete than a Board review.

Position Description:

To preside over administrative hearings; prepare decision drafts for review by the Board, make corrections, and issue the final decisions; provide and explain technical information concerning hearing procedures, laws, rules and regulations; respond to motions and objections; assist and train other Hearing Officers; educate parties in the various facets of the Tax Appeals process.

Job Duties:

PRESIDE OVER ADMINISTRATIVE HEARINGS:

• Conduct de novo appeal hearings in accordance with applicable rules and minimum standards of due process.

• Administer oath and rule on objections.

• Elicit relevant testimony and argument. Interject and conduct cross-examination when necessary.

• Be knowledgeable of and appropriately apply Idaho Code, Administrative Rules, and Board policy.

• Remain unbiased and treat all parties to the proceeding fairly and with respect.

ADMINISTRATIVE HEARING DECISIONS:

• Analyze the hearing record and weigh the testimony and documentary evidence against applicable laws.

• Interpret and apply pertinent statutes, IDAPA Rules, and other procedures and regulations.

• Research and study relevant state and federal court decisions.

• Draft final decision, including Findings of Fact and Conclusions of Law. State the final outcome/decision. Include facts, rules, procedures, statutes, and case law to support the final outcome/decision.

• Prepare decision draft to circulate to the Board for review and approval. Respond to questions and feedback from the Board and make any necessary corrections before issuing the final decision.

• Maintain records and reports to the hearing including evidence, testimony, and actions taken.

TECHNICAL ASSISTANCE:

• Provide and explain technical information concerning hearing procedures, laws, rules and regulations to the parties or any other interested persons.

• Recommend rule and statutory changes to clarify or correct deficiencies.

• Discuss and evaluate similar cases with other hearing officers and the Board to ensure uniformity in application and interpretation of statutes, rules, regulations, and case law.

MOTIONS AND OBJECTIONS:

• Review and determine appropriate actions on motions and objections filed prior to and/or during the hearing.

• Be knowledgeable of and apply appropriate rules and regulations to properly respond to motions and objections.

• Issue written orders ruling on the motions and/or objections when appropriate.

ASSIST AND TRAIN OTHERS:

• Answer questions and provide input to other Hearing Officers to assist them with arguments and decisions.

• Assist and educate the parties in the various facets of the Tax Appeals processes.

Minimum Qualifications (required):

Good knowledge of:

• Administrative hearing procedures.

• Rules of evidence and due process.

Experience:

• Interpreting and applying laws, regulations and guidelines.

• Analyzing and evaluating facts, legal documents and records and drawing conclusions.

• Preparing written statements of fact and conclusions.

• Questioning individuals to elicit facts.

Benefits:

The State of Idaho offers a robust total compensation package, including medical, vision, dental insurance; PERSI retirement benefits; paid sick, vacation, and parental leave; and 11 paid holidays per year. For additional information related to benefits and/or State programs, please visit Information for State Employees | Idaho Division of Human Resources (

EEO/ADA/Veterans:

• The State of Idaho is committed to providing equal employment opportunities and prohibit discrimination against qualified individuals based on their status as protected veterans or individuals with disabilities and prohibit discrimination against all individuals based on their race, color, religion, political affiliation or belief, sex, national origin, genetics, or any other status protected under applicable federal, state, or local laws.

• The State of Idaho is committed to access and reasonable accommodation for individuals with disabilities, auxiliary aids and services are available upon request. If you require an accommodation at any step in our recruitment process, you are encouraged to contact View phone number on click.appcast.io (TTY/TTD: 711), or email View email address on click.appcast.io.

• Preference may be given to veterans who qualify under state and federal laws and regulations.

*Benefits may not be applicable for temporary or seasonal positions.