W. Va. Code R. § 121-1-36

Current through Register Vol. XLI, No. 41, October 11, 2024

Section 121-1-36 - Evidentiary hearings in cases, other than small claim cases

36.1. In all cases, except small claim cases to which the provisions of section 51 of this rule apply, the chief administrative law judge shall schedule a hearing for a date that is within forty-five (45) days after the due date of the tax commissioner's answer to the petition.

36.2. The chief administrative law judge, by a written order promptly entered, may, however, determine that, for good cause stated in that order, the matter should be set for a date that is later than this normal forty-five (45) day period. The office of tax appeals may not delay the scheduling of such a hearing on the ground that a reply to the answer will or may be filed.

36.3. The chief administrative law judge shall notify the parties of the date, time, and place of the hearing by a written notice served at least twenty (20) days in advance of the hearing. If a matter has been continued at the request of either party then the notice provisions of this subsection shall not apply to any subsequently scheduled evidentiary hearings.

W. Va. Code R. § 121-1-36