Current through Register Vol. XLI, No. 40, October 4, 2024
Section 121-1-1 - General1.1. Scope. -- These procedural rules govern the practice and procedure in all cases and proceedings before the West Virginia office of tax appeals. These rules shall be known and may be referred to as the "office of tax appeals rules" and may be cited as "OTA".1.2. Authority. -- These procedural rules are issued under the authority of W. Va. Code § 11-10A-20.1.3. Filing Date. -- June 21, 20231.4. Effective Date. -- July 21, 20231.5. Intent. -- The intent of these procedural regulations is to provide the public with a clear, uniform, prompt, efficient, inexpensive, and just system of resolving controversies with the West Virginia state tax department that are within the jurisdiction of the West Virginia office of tax appeals under the provisions of article 10A of chapter 11 of the W. Va. Code.1.6. Construction. -- These procedural rules shall be liberally construed to secure the just, speedy, and inexpensive determination of every controversy and shall not be construed to limit or repeal rights afforded or requirements imposed by statute or otherwise.1.7. Save for the specific provisions of Section 52 below, these rules apply equally to appeals of property taxes and all other taxes administered by the Tax Commissioner pursuant to Article 10 of Chapter 11 of the West Virginia Code.