W. Va. Code R. § 121-1-29

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

Section 121-1-29 - Prehearing conference

29.1. Required. -- Except in small claim cases and except as otherwise ordered by the presiding administrative law judge, a prehearing conference shall be held in all proceedings before the office of tax appeals.

29.2. Filing of prehearing statement. -- Prehearing statements shall be filed on the following schedule:

29.2.1. The Petitioner's prehearing statement shall be due by the close of business thirteen (13) business days prior to the prehearing conference.

29.2.2. The respondent's prehearing statement shall be due by the close of business three (3) days prior to the prehearing conference.

29.2.3. It is preferable that the prehearing statement be filed with the executive director electronically, as a PDF or Microsoft Word document. However, paper copies of the prehearing statement will be accepted.

29.3. Purpose of prehearing. -- The purposes of the prehearing conference are as follows:

29.3.1. To specify all sum(s) in controversy and the particular issue(s) to which they relate.

29.3.2. To specify the factual and legal issues to be litigated.

29.3.3. To consider the formal amendment of all petitions and answers or their amendment by prehearing order, and, if desirable or necessary, to order that the amendments be made.

29.3.4. To consider the consolidation of petitions for hearing, the separation of issues, and the order in which issues are to be heard.

29.3.5. To consider admissions of fact to avoid unnecessary proofs, including the level of assessment(s) and authenticity of documents, such as statutes, ordinances, charters, and regulations.

29.3.6. To identify all witnesses.

29.3.7. To ascertain if there are issues involving the admission of any document(s) and to remind the parties, that absent extraordinary circumstances, no document(s) will be admitted during the evidentiary hearing that has not been shared with all parties.

29.3.8. To estimate the time required for hearing.

29.3.9. To discuss the possibility of settlement, including settlement efforts to date.

29.3.10. To consider all other matters that may aid in the disposition of the proceeding.

29.4. Order summarizing results. -- The presiding administrative law judge who conducts the prehearing conference shall prepare, and cause to be served upon the parties or their representatives, not less than seven (7) days in advance of the hearing, an order summarizing the results of the conference, specifically covering each of the items stated in this section. The summary of results controls the subsequent course of the proceeding unless modified at or before the hearing by the presiding administrative law judge to prevent manifest injustice.

29.5. Limitation on discovery after prehearing conference. -- Discovery shall not be conducted after completion of the prehearing conference, unless otherwise ordered by the presiding administrative law judge.

29.6. Failure to appear. -- Failure to appear at a duly scheduled prehearing conference may result in the dismissal of the appeal.

29.7. Exchange of documents and evidence. -- During the period between the prehearing conference and the evidentiary hearing (if not before) the parties shall exchange all documents and other evidence which will be introduced during the evidentiary hearing. Except for documents used for impeachment purposes, no document(s) will be admitted at the evidentiary hearing, that has not been shared with all parties. If a party feels that they have had insufficient time to review any particular document or other piece of evidence, they may, during the evidentiary hearing, advise the presiding administrative law judge, who will then rule on its admissibility. Documents or other evidence shared at the last minute, such as a day or two prior to the evidentiary hearing, will be looked upon with disfavor.

W. Va. Code R. § 121-1-29