W. Va. Code R. § 121-1-25

Current through Register Vol. XLI, No. 40, October 4, 2024

Section 121-1-25 - Parties

25.1. General. -- The party who commences a proceeding shall be designated as petitioner and the adverse party as the respondent.

25.2. Parties may be added or dropped by order of the presiding administrative law judge on the motion of any interested person at any stage of the proceedings and according to terms that are just.

25.3. Joinder or consolidation. -- If proceedings involving a substantial and controlling common question of law or fact are pending before the office of tax appeals, then the presiding administrative law judge may, with the consent of the petitioner(s), do any or all of the following:

25.3.1. Order a joint hearing on any or all matters in issue;

25.3.2. Order a joinder of all parties in accordance with their interests;

25.3.3. Order the proceedings consolidated; or

25.3.4. Make other orders concerning the proceedings as may tend to avoid unnecessary costs or delay.

W. Va. Code R. § 121-1-25