W. Va. Code R. § 121-1-38

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

Section 121-1-38 - Evidence

38.1. General. -- Hearings before the office of tax appeals are relatively informal in the sense that the technical rules of evidence applicable to trials in the courts of record are not binding in hearings before the office of tax appeals. For example, the office of tax appeals may admit and give probative effect to evidence of a type commonly relied upon by a reasonably prudent person in the conduct of his or her affairs, subject to relevance and materiality. Irrelevant, immaterial, or unduly repetitious evidence may be excluded. Effect shall be given to the rules of privilege recognized by law.

38.1.1. Ordinarily, witness testimony will be presented in person before the presiding administrative law judge. Any party desiring to present witness testimony that has been prerecorded or will be presented via telephone shall file a motion so requesting. Any motion making such a request shall comport with the provisions of Sections 19 and 23 above.

38.2. Return of exhibits. -- A party desiring the return at such party's expense of any exhibit belonging to the party, shall, within ninety (90) days after all possible appeal periods have expired, make written application to the executive director, suggesting a practical manner of delivery. If the application is not timely made, the exhibits in the case will be retained with the rest of the case file and handled according to the Office of Tax Appeals record retention policy.

38.3. Interpreters. -- The parties ordinarily will be expected to make their own arrangements for obtaining and compensating interpreters. However, pursuant to Sections 19 and 23 above, any party may file a motion, challenging another party's choice of interpreter.

W. Va. Code R. § 121-1-38