W. Va. Code R. § 121-1-14

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

Section 121-1-14 - Form and style of papers

14.1. Caption, date, and signature required. -- All papers filed with the office of tax appeals shall have a caption, shall be dated, contain the Docket Numbers, (if known) and shall be signed.

14.1.1. Date. -- The date of signature shall be placed on all papers filed with the office of tax appeals.

14.1.2. Signature. -- The original signature, either of the party or the party's representative, shall be subscribed in writing to the original of every paper filed by or for that party with the office of tax appeals, except as otherwise provided by these rules.

14.1.2.a. An individual rather than a firm name shall be used, except that the signature of a petitioner corporation, partnership, limited liability company, other legal entity, or unincorporated association shall be in the name of the corporation, partnership, limited liability company, other legal entity, or association by one of its active and authorized officers, partners, or members, as for example "ABC Company, Inc., by Richard Roe, President".

14.1.2.b. The name, mailing address, and telephone number of the party or the party's representative, as well as the representative's state court bar number, if any, shall be typed or printed immediately beneath the written signature.

14.1.2.c. The mailing address of a signatory shall include a firm name if it is an essential part of the accurate mailing address.

14.2. Legible papers required. -- Papers filed with the office of tax appeals may be prepared by any process, but may be filed only if all papers, including copies, filed with the office are clear and legible.

W. Va. Code R. § 121-1-14