Idaho Supreme Court February 6, 2004, 29304 (Ambrose v. Idaho State Tax Commission)

EISMANN, Justice.

This is an appeal by a taxpayer from a judgment affirming the dismissal of her appeal to the Board of Tax Appeals on the ground that she had failed to make the 20% deposit required by Idaho Code § 63-3049(b) in order to perfect her appeal. We affirm the dismissal with respect to the appeal regarding one disputed tax and reverse it with respect to the other.

I.