Current through Register Vol. XLI, No. 40, October 4, 2024
Section 121-1-8 - Office records8.1. Removal of records. -- No original record, paper, document, or exhibit filed with the office of tax appeals shall be taken from the hearing room or from the offices of the office of tax appeals or from the custody of an administrative law judge or employee of the office, except as authorized by an administrative law judge or except as may be necessary for the executive director to furnish copies or to transmit the same for appeal or other official purposes. With respect to return of exhibits after a decision of the office becomes final, see subdivision 38.2 of this rule.8.2. Copies of Records.8.2.1. Administrative decisions; with the exception of Property Tax Appeals. 8.2.1.a. Administrative decisions issued by the office of tax appeals subsequent to hearing shall be redacted to preserve confidentiality and, after they become final, shall be filed in the State Register maintained and published by the West Virginia secretary of state. A copy shall also be posted on the website maintained for the office of tax appeals.8.2.1.b. A plain or certified copy of the redacted decision may be obtained by any person not a party to the proceeding upon application to the executive director of the office of tax appeals and payment of the required fee and postage. In the event the decision is appealed to a court in this state, a plain or certified copy of the decision, as issued and without redaction, may be obtained by any person not a party to the proceeding upon application to the executive director of the office of tax appeals and payment of the required fee and postage, if the copies are to be mailed to the applicant.8.2.1.c. A plain or certified copy of a decision may be obtained by any person who is a party to the proceeding upon application to the executive director of the office of tax appeals and payment of the required fee and postage, if the copies are to be mailed to the applicant.8.2.2. Transcripts and other records pertaining to a proceeding. A plain or certified copy of the transcript and other records pertaining to a proceeding may be obtained by any person who is a party to the proceeding upon application to the executive director of the office of tax appeals and payment of the required fee and postage, if the copies are to be mailed to the applicant.8.3. Fees. 8.3.1. The executive director shall maintain a fee schedule showing the costs for per page copying and transcript preparations. Upon written request, any person seeking copies of documents from the Office of Tax Appeals may obtain a copy of the current fee schedule.8.4. Destruction of records.8.4.1. If an administrative decision is not appealed to the West Virginia Intermediate Court of Appeals, the record of the proceeding and any other documents and papers pertaining to the proceeding may be destroyed three years after the day the administrative decision was issued by the office of tax appeals.8.4.2. If an administrative decision was appealed timely to a circuit court, or after July 1, 2022, was appealed to the West Virginia Intermediate Court of Appeals, the record of the proceeding and any other documents and papers pertaining to the proceeding may be destroyed six (6) years after the day the administrative decision was issued by the office unless a party to the proceeding notifies the office in writing that the administrative decision has not become final and that the decision is still subject to revision by a court. The records may then be destroyed six (6) months after the administrative decision is no longer subject to judicial review.