Series 121-01 - Rules of Practice and Procedure Before the West Virginia Office of Tax Appeals

Section 121-1-1 - General
Section 121-1-2 - Definitions
Section 121-1-3 - Name of office, location and business hours
Section 121-1-4 - Timely filing
Section 121-1-5 - Computation of time
Section 121-1-6 - West Virginia legal holidays
Section 121-1-7 - Enlargement or reduction of time
Section 121-1-8 - Office records
Section 121-1-9 - Confidentiality of records and information
Section 121-1-10 - Proceedings not open to public
Section 121-1-11 - Seal; authenticating records; judicial notice
Section 121-1-12 - Payment of fees or charges
Section 121-1-13 - Disability of administrative law judge
Section 121-1-14 - Form and style of papers
Section 121-1-15 - Docketing of cases
Section 121-1-16 - Appearances and representation of parties
Section 121-1-17 - Ex parte communications
Section 121-1-18 - Commencement of proceedings
Section 121-1-19 - Filing of petition and other papers of the case
Section 121-1-20 - Service of papers
Section 121-1-21 - General rules of pleading
Section 121-1-22 - Amending the Petition
Section 121-1-23 - Motions
Section 121-1-24 - Continuances
Section 121-1-25 - Parties
Section 121-1-26 - Change or correction in party name
Section 121-1-27 - Depositions and discovery
Section 121-1-28 - Stipulations for evidentiary hearing
Section 121-1-29 - Prehearing conference
Section 121-1-30 - Disposition without evidentiary hearing
Section 121-1-31 - Dismissal
Section 121-1-32 - Notice of hearing
Section 121-1-33 - Place of evidentiary hearing
Section 121-1-34 - Proceedings conducted by videoconferencing
Section 121-1-35 - Consolidation; separate evidentiary hearings
Section 121-1-36 - Evidentiary hearings in cases, other than small claim cases
Section 121-1-37 - Conduct of hearing
Section 121-1-38 - Evidence
Section 121-1-39 - Exceptions unnecessary
Section 121-1-40 - Exclusion of proposed witnesses from hearing room until called to testify
Section 121-1-41 - Subpoenas for persons, papers or other tangible things
Section 121-1-42 - Failure to appear or to adduce evidence
Section 121-1-43 - Record of proceedings
Section 121-1-44 - Legal briefs
Section 121-1-46 - Computation by parties for entry of decision
Section 121-1-47 - Publication of administrative decisions, except small claim decisions
Section 121-1-48 - Harmless error
Section 121-1-49 - Motion to correct clerical or computational mistakes, reopen the record, request reconsideration or vacate decision
Section 121-1-50 - Preparation of the record on appeal
Section 121-1-51 - Small claim cases
Section 121-1-52 - Property Tax Appeals