Embattled Rep. Phil Hart, R-Athol, headed to court in Coeur d'Alene today to try to appeal the state Board of Tax Appeals' decision to reject his state income tax appeal; he faces an order from the state Tax Commission to pay $53,523 in back state income taxes, penalties and interest. The state filed a motion to dismiss Hart's appeal, arguing that the court has no jurisdiction to take an appeal because Hart missed the filing deadline, by many months, to file an administrative appeal. That's what the Board of Tax Appeals ruled. Hart contends that as a state legislator, he should've had months longer to file, but the board ruled that even if his claims about legislative privilege were correct, he still filed too late. He also argued in his appeal that Idaho's state income tax is unconstitutional.

1st District Judge John Mitchell took arguments from both sides on the motion to dismiss today, and took the case under advisement; he indicated he may rule as soon as tomorrow.