dissenting.
I respectfully dissent from part II (The Notice of Appeal Was Timely) of the Court’s opinion. In my view, pursuant to I.C. § 31-1509, the Hospital had twenty days within which to appeal the Board’s decision of August 14, 1990. They did not appeal within this period. I cannot accept I.A.R. 14 as authority for the extension of the period for filing an appeal from the Board’s decision. The Idaho Appellate Rules govern only appellate proceedings in this Court and in our Court of Appeals.
The Hospital also cites I.R.C.P. 83 as authority to support the timeliness of its appeal. This rule does not help the Board either. The rule provides, in part:
An appeal from an administrative or governmental agency, body or board must be filed with the appropriate district within 42 days after a decision has been signed by the appropriate officer of an administrative or governmental agency where no other period of appeal is provided by statute.
I.R.C.P. 83(e) (emphasis added).
The Hospital asserts for the first time on appeal to this Court that the Board did not comply with I.C. § 31-819, and, therefore, the time for appeal pursuant to I.C. § 31-1509 never commenced running. Because *911this issue was not preserved in the district court, I would not address it here.