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Board of Tax Appeals seeks higher per diem; JFAC questions workload and reversions
Summary
At a Joint Finance-Appropriations Committee hearing, the Board of Tax Appeals requested a $29,200 ongoing increase to raise per-diem pay for its three part-time board members from $300 to $400 a day; lawmakers pressed staff and the director on prep time, caseloads and recent reversions.
The Joint Finance-Appropriations Committee heard a budget presentation for the Idaho Board of Tax Appeals in which staff and the agency director described the board’s caseload and requested an ongoing $29,200 increase to raise the board members’ per diem from $300 to $400 per day.
Christopher LaHoset, a budget and policy analyst with the Legislative Service Office, told members the board has three part-time members who act in a quasi-judicial capacity and that the agency’s request would increase the per diem authorized by statute (requiring legislation to amend Idaho Code section 63-3804). LaHoset said the $300 daily rate equates to roughly $37.50 an hour under the board’s…
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