Statutes, codes, and regulations
West Virginia Administrative Code
Agency 121 - Tax AppealsTitle 121 - PROCEDURAL RULE WEST VIRGINIA OFFICE OF TAX APPEALS
Series 121-01 - Rules of Practice and Procedure Before the West Virginia Office of Tax Appeals
Section 121-1-52 - Property Tax Appeals

W. Va. Code R. § 121-1-52

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Current through Register Vol. XLI, No. 40, October 4, 2024
Section 121-1-52 - Property Tax Appeals
52.1. Style of property tax cases.
52.1.1. If an appeal is brought pursuant to West Virginia Code Section § 11-3-15 i, the case shall be styled "Taxpayer Name" v. "___________, Assessor of ________ County".
52.1.2. If an appeal is brought pursuant to West Virginia Code Section §11-3-24 a, or West Virginia Code Section §11-3-23 a(c), the case shall be styled either "Taxpayer Name" v. "___________, Assessor of ________ County" or "Taxpayer Name" v. "___________, as State Tax Commissioner of West Virginia."
52.1.3. If an appeal is brought pursuant to West Virginia Code Section §11-3-23 a(d), the case shall be styled "Taxpayer Name v. ___________, as State Tax Commissioner of West Virginia."
52.1.4. If an appeal is brought pursuant to West Virginia Code Section §11-3-24, the case shall be styled "Taxpayer Name" v. "County Commission of ___________ County."
52.2. Unauthorized practice of law not allowed.
52.2.1. Pursuant to West Virginia Code Section §11-10A-15, during the pendency of any property tax appeal, and prior to any property tax prehearing conference or evidentiary hearing, any party may be represented by any person he/she/it may choose. However, pursuant to West Virginia Code Section §11-10A-15(b), the unauthorized practice of law before the Office of Tax Appeals is not allowed. As such, at any prehearing or evidentiary hearing in a property tax case, the Tax Commissioner, Assessor, or County Commission must be represented by an attorney licensed to practice law in West Virginia, or an attorney admitted pro hac vice. Additionally, unless the property owner is an individual, married couple or sole proprietor, they too must be represented by counsel as described above.
52.3. Payment of taxes while appeal is pending.
52.3.1. All taxes levied and assessed against the property for the year in which the protest or an appeal has been filed shall be paid before they become delinquent. If the taxes are not paid by May 1st after the property tax year in question, the Office of Tax Appeals shall, pursuant to West Virginia Code Section §11-3-25 a, dismiss any appeal concerning property so delinquent.

W. Va. Code R. § 121-1-52