W. Va. Code R. § 121-1-11

Current through Register Vol. XLII, No. 1, January 3, 2025

Section 121-1-11 - Seal; authenticating records; judicial notice

11.1. The office of tax appeals shall have a seal. The seal shall have the following words engraved thereon: "West Virginia Office of Tax Appeals." The office of tax appeals shall authenticate all of its orders, records and proceedings with the seal.

11.2. The courts of this state take judicial notice of the seal as provided in W. Va. Code § 11-10A-5.