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Board of Tax Appeals seeks $29,200 to raise member per diem from $300 to $400; director says members work prep and hearing days
Summary
The Board of Tax Appeals requested $29,200 in ongoing general fund to increase member per diems from $300 to $400 per day; Director Cindy Pollock and legislators discussed caseload, prep time, training and that the change requires statutory amendment to Idaho Code §63‑3804.
The Board of Tax Appeals asked the Joint Finance-Appropriations Committee for $29,200 in ongoing general fund to raise the daily per diem for its three board members from $300 to $400. The agency's director, Cindy Pollock, told the committee the board members act as administrative law judges, travel statewide for hearings and have preparatory and decision-making time outside of formal hearing days.
The request and statute
Budget analyst Christopher LaHozet (Legislative Services Office) summarized the request and said the increase would change an hourly-equivalent rate calculated on an 80‑day work schedule. "The 3 board members act as administrative law judges who preside over public tax appeals hearings…
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