W. Va. Code R. § 121-1-2

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

Section 121-1-2 - Definitions

As used in this rule, and unless the context clearly requires a different meaning, the following terms shall have the meaning ascribed herein, and shall apply in the singular or in the plural.

2.1. "Administrative law judge" means any individual designated and empowered by the chief administrative law judge to conduct any hearing to be held by the office of tax appeals, including any status conference, pre-hearing conference, oral argument, hearing, or similar proceeding before the office.

2.2. "Business day" means any calendar day of the week other than a Saturday, Sunday or a legal holiday in the state of West Virginia. If the last day for filing a document under the provisions of this rule falls on a Saturday, Sunday or legal holiday in this state, the document is considered timely if filed on the following business day.

2.3. "Chief administrative law judge" means the individual appointed by the governor, as provided in W. Va. Code § 11-10A-6, to be the chief executive officer of the office of tax appeals, until the individual resigns or is removed from office.

2.4. "Clerk" means the executive director of the office of tax appeals.

2.5. "Code" or "this code" means the code of West Virginia of 1931, as amended, as in effect for the relevant period or relevant time.

2.6. "De novo" means the office of tax appeals will decide questions of fact and of law based on the evidence and legal arguments presented in the proceedings before the office. Parties will need to be prepared to present exhibits, testimony and argument to the administrative law judge to which the proceeding is assigned.

2.7. "Division" or "tax division" means the tax division of the West Virginia department of tax and revenue provided for in W. Va. Code § 11-1-1.

2.8. "Executive director" means the individual employed by the chief administrative law judge to provide management and administration necessary to run the office of tax appeals.

2.9. "Findings of fact and conclusions of law" means concise statements of the determinations made as to the contested issues of fact, and statements of the applicable law, as determined by the office of tax appeals, which are applicable to the findings of fact.

2.10. "Includes" and "including" when used in a definition contained in this rule shall not be deemed to exclude other things otherwise within the meaning of the term being defined.

2.11. "Intervenor" means any person who meets the qualifications and requirements for intervention who, upon filing a motion to intervene, is permitted by the office of tax appeals to intervene as a party in the proceeding.

2.12. "Office of tax appeals," "OTA," or "office" means the West Virginia office of tax appeals created by W. Va. Code § 11-10A-3, except when the context in which the term "office" is used clearly indicates that a different meaning is intended.

2.13. "Party" means any of the following:

2.13.1. A petitioner or any other person who files a petition or other document seeking to invoke the jurisdiction of the office of tax appeals, the state tax department or other respondent, or both the petitioner and the respondent.

2.13.2. Any intervenor permitted to intervene by the office of tax appeals; and

2.14. "Person" includes (1) individuals, (2) associations, corporations, estates, limited liability companies, partnerships, trusts, any other group or combination acting as a unit treated as a taxpayer under the laws of this state, (3) any individual or entity acting in a fiduciary or representative capacity for any of the preceding individuals or entities, and (4) any combination of any of the preceding.

2.15. "Petition" includes an application, petition, demand for hearing, or variation of these terms as used in the applicable sections of laws administered by the tax commissioner and for which the office of tax appeals has jurisdiction under W. Va. Code § 11-10A-8.

2.16. "Petitioner," unless otherwise noted, means a taxpayer or a representative of a taxpayer, or other person or entity directly interested who is legally entitled to initiate proceedings before the office of tax appeals. Petitioner includes those taxpayers who initiate a property tax appeal.

2.17. "Pleading" includes any of the following:

2.17.1. petition for appeal;

2.17.2. application for appeal;

2.17.3. motion;

2.17.4. brief;

2.17.5. proposed findings of fact and conclusions of law; and

2.17.6. any other similar document formally filed with the office of tax appeals.

2.18. "Presiding administrative law judge" means the administrative law judge assigned to conduct the status conference, pre-hearing conference, oral arguments, hearing, or similar proceedings before the office of tax appeals.

2.19. "Respondent" means any party or person otherwise responding to a petition or other document originating a proceeding before the office of tax appeals.

2.20. "State tax department" means the tax division of the West Virginia department of tax and revenue, see W. Va. Code § 11-1-1, and includes the state tax commissioner or his or her authorized designee.

2.21. "Substantive issue" means an issue where a substantive right, interest or privilege of any party is involved that may be prejudiced as opposed to a minor or mere procedural matters dealt with by the office of tax appeals.

2.22. "Supporting authorities" means cases and authorities cited and relied upon by a party.

2.23. "Tax commissioner" or "commissioner" means the tax commissioner of the state of West Virginia, or his or her authorized designee.

2.24. "This rule" means all of series 1, title 121 of the state code of rules.

2.25. "This state" means the state of West Virginia.

W. Va. Code R. § 121-1-2