(1) If the secretary of state denies a corporation's application for reinstatement following administrative dissolution, he shall give the corporation written notice by first class mail that explains the reason or reasons for denial.(2) The corporation may appeal the denial of reinstatement to the fourth district court, Ada County, Idaho, within thirty (30) days after receipt of the notice of denial. The corporation appeals by petitioning the court to set aside the dissolution and attaching to the petition copies of the secretary of state's notice of dissolution, the corporation's application for reinstatement, and the secretary of state's notice of denial.
(3) The court may summarily order the secretary of state to reinstate the dissolved corporation or may take other action the court considers appropriate.
(4) The court's final decision may be appealed as in other civil proceedings.
Idaho Statutes