A House ethics committee on Wednesday dismissed a second charge against the Athol legislator who boycotted income taxes for several years.

The bipartisan panel that met in Boise voted 5 to 2 that Rep. Phil Hart had not abused his legislative immunity to win delays in legal battles with the Idaho Tax Commission.

The panel did, however, vote unanimously to recommend that the Republican be removed from the House Revenue and Taxation Committee.

"Personally I do not believe Phil Hart acted appropriately. I think it was right for us to recommend his removal from

the tax commission," said Coeur d'Alene Rep. George Sayler, who served on the ethics committee. "I think he did have some conflict of interest considering his issues with the tax commission and the non payment of taxes."

Hart had been charged with abusing the legislative privilege of delaying legal cases that overlap the legislative session.

He had used that immunity to justify his exemption from civil proceedings before and during sessions.

Sayler, a Democrat who voted in favor of dismissing the charge, said the panel found there weren't definite parameters to deem whether Hart had abused the privilege.

"We didn't have a clear standard legally by which to judge his use or misuse of that provision," Sayler said, adding that there were no legal precedents of the situation. "I think the feel of the majority was, this is an issue to define this legislative immunity clause and put parameters on that, and that was beyond the scope of our committee."

Sayler said he was confident about recommending Hart's removal from the Revenue and Taxation Committee, however.

"When you're in a legal battle over the Tax Commission and you're on the committee that oversees the tax commission, that is a conflict of interest," Sayler said.

House Speaker Lawrence Denney, who decides committee assignments, must make the final decision on Hart's removal.

Sayler expects that decision to come before the next legislative session.

A press release sent by Hart's attorney, Starr Kelso, stated that the ethics committee's recommendation to remove Hart "has no basis in law or procedure," and exceeds the committee's authority.

Hart will voluntarily discuss his membership with the House Speaker, the press release reported.

Kelso said on Wednesday afternoon that he wasn't surprised the ethics committee dismissed the charge of Hart abusing legislative privilege.

"They had no legal basis (to charge him)," Kelso said. "I was encouraged by the fact that it was a bipartisan vote."

Hart could not be reached on Wednesday.

The House ethics committee had also voted 4-3 this July to dismiss a conflict of interest charge against Hart.

Hart is a third-term legislator running for re-election in November. He is opposed by write-in candidate Howard Griffiths.

The legislator stopped paying income tax in 1996, and sued the IRS with the claim that the tax is unconstitutional. He lost the case and an appeal.

Hart faced $300,000 in tax liens from the IRS this year for the seven years he refused to pay income tax.

He has paid more than $120,000 in taxes since 2005, according to Kelso's press release.

"Mr. Hart believes that when the law is applied to the facts it will be determined he has overpaid his income taxes," Kelso wrote.