Statutes, codes, and regulations
West Virginia Administrative Code
Agency 121 - Tax AppealsTitle 121 - PROCEDURAL RULE WEST VIRGINIA OFFICE OF TAX APPEALS
Series 121-01 - Rules of Practice and Procedure Before the West Virginia Office of Tax Appeals
Section 121-1-49 - Motion to correct clerical or computational mistakes, reopen the record, request reconsideration or vacate decision

W. Va. Code R. § 121-1-49

Download
PDF
Current through Register Vol. XLI, No. 40, October 4, 2024
Section 121-1-49 - Motion to correct clerical or computational mistakes, reopen the record, request reconsideration or vacate decision
49.1. General. -- within twenty (20) days after receipt of a final decision in any matter, any party may file a motion to:
49.1.1. correct clerical or computational mistakes,
49.1.2. reopen the record,
49.1.3. request reconsideration of findings or opinion,
49.1.4. vacate decision and hold new hearing.
49.2. The only grounds upon which a motion to reopen the record will be heard are:
49.2.1. Newly discovered evidence which, if introduced into the record, would probably have produced a different result and which could not have been discovered with the exercise of reasonable diligence in time to be offered into the record of the proceeding; or
49.2.2. Fraud, misrepresentation, or other misconduct of an opposing party.
49.3 A motion to vacate decision and hold a new hearing shall demonstrate good cause as to why a new hearing shall be held. For purposes of this section, "good cause" means any of the following:
49.3.1. Error of law that, if corrected, would produce a different result;
49.3.2. Mistake of fact that, if corrected, would produce a different result;
49.3.3. Fraud; or
49.3.4. Any other reason the office of tax appeals deems sufficient and material.
49.4. Hearing on motion. -- Within seven (7) working days after a party files a motion under this section, the office of tax appeals shall hold a hearing on the motion and within five (5) working days thereafter issue its written order ruling on the motion.
49.5. Reply to motion. -- The opposing party may file a response to any motion filed under this section. Such response must be in the hands of the other parties and the Office of Tax Appeals at least twenty-four (24) hours prior to any hearing to hear the motion.
49.6. Motion does not extend appeal time. -- The filing of a motion under this section does not toll or extend the time for applying for judicial review of the written decision.

W. Va. Code R. § 121-1-49