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WV Code § 11-10-20 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10. West Virginia Tax Procedure and Administration Act|§11-10-20. Effective Date; Transition Rules

(a) The provisions of this article shall take effect on July 1, 1978, except to the extent modified in this section.(b) The provisions of sections one through fourteen shall apply on and after the effective date of this article irrespective of when the tax liability arose: Provided, That when the assessment has been made prior to the effective date of this article, the rights and duties of the taxpayer and the State of West Virginia shall be determined with regard to the assessment, hearing and appeals therefrom by the laws of the State of West Virginia as they existed prior to the effective date hereof, which laws shall be preserved and continued with respect to such assessment, hearing and appeals as fully and completely as if set forth in extenso herein.(c) The provisions of sections fifteen through nineteen shall apply only with respect to taxes imposed for periods ending on or after the effective date of this article. Tax liabilities, if any, arising prior to the effective date of this article shall, with respect to additions to tax, penalties and interest, be determined, administered and assessed as if this act and the sections and articles it amends and reenacts or repeals had not been amended and reenacted or repealed, and the rights and duties of the taxpayers and the State of West Virginia shall be fully and completely preserved.(d) Notwithstanding subsection (c) above, the provisions of sections sixteen, seventeen, eighteen and nineteen of this article may apply to tax liabilities arising during any period prior to the effective date of this article if (1) the Tax Commissioner has not issued an assessment with respect to such prior period, or (2) the Tax Commissioner has issued such assessment which is or may be the subject of a petition for reassessment and his decision thereon has not been issued as of the effective date of this article, and the taxpayer elects to have all of the provisions of sections sixteen, seventeen, eighteen and nineteen of this article apply as fully as if the same had been in effect at the time the tax liability arose. Such election shall be made within sixty days after assessment or within sixty days after the effective date of this article, whichever last occurs. No election under this subsection shall serve to shorten the statute of limitations upon assessments otherwise applying to tax liabilities arising prior to the effective date of this article.
WV Code § 11-10-21 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10. West Virginia Tax Procedure and Administration Act|§11-10-21. Severability

If any provision of this article or the application thereof to any person or circumstance is held unconstitutional or invalid, such unconstitutionality or invalidity shall not affect, impair or invalidate other provisions or applications of the article, and to this end the provisions of this article are declared to be severable.
WV Code § 11-10-23 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10. West Virginia Tax Procedure and Administration Act|§11-10-23. Alternative Dispute Resolution of Tax Disputes

On or before December 31, 2002, the Tax Commissioner shall propose rules for legislative approval in accordance with the provisions of article three, chapter twenty-nine-a of this code which adopt and implement alternative dispute resolution mechanisms which offer taxpayers voluntary and cost-effective methods of resolving tax disputes in order to encourage voluntary settlements and minimize the number of disputes that require litigation to resolve the controversy.
WV Code § 11-10-24 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10. West Virginia Tax Procedure and Administration Act|§11-10-24. Commissioner to Review Taxpayer Problem Resolution Procedures; Report to Legislature

The commissioner shall review the procedures utilized to resolve taxpayer complaints and problems to determine whether taxpayer complaints and problems are being remedied promptly and to assure that taxpayer rights are safeguarded and protected during tax determination and collection processes. The commissioner shall, on or before October 1, 2004, report the findings of the review to the Joint Committee on Government and Finance with recommendations on the need for legislation to implement a taxpayer resolution program.
WV Code § 11-10-25 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10. West Virginia Tax Procedure and Administration Act|§11-10-25. Taxpayer Must Show Tax Exemption Applies; Presumption

(a) The burden of proving that a tax exemption applies to any tax administered by the Tax Commissioner shall be upon the taxpayer. Tax exemptions administered by the Tax Commissioner shall be strictly construed against the taxpayer and for the payment of any applicable tax.(b) To prevent evasion, it is presumed that a tax exemption does not apply until the contrary is clearly established by a preponderance of the evidence.
WV Code § 11-10A-1 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10A. West Virginia Office of Tax Appeals|§11-10A-1. Legislative Finding; Purpose

The Legislature finds that there is a need for an independent quasi-judicial agency separate and apart from the Tax Division to resolve disputes between the Tax Commissioner, county assessors, county commissions, and taxpayers to maintain public confidence in the state tax system. The Legislature does therefore declare that the purpose of this article is to create the West Virginia office of tax appeals to resolve disputes between the Tax Commissioner, county assessors, county commissions, and taxpayers and to prescribe the powers and duties of the office of tax appeals.
WV Code § 11-10A-2 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10A. West Virginia Office of Tax Appeals|§11-10A-2. Definitions

(a) "Division" means the Tax Division of the West Virginia Department of Tax and Revenue.(b) "Tax commissioner" or "commissioner" means the Tax Commissioner of the State of West Virginia or his or her authorized designee.(c) "Office of tax appeals" means the West Virginia office of tax appeals created by this article.
WV Code § 11-10A-3 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10A. West Virginia Office of Tax Appeals|§11-10A-3. Office of Tax Appeals Created

There is hereby created the West Virginia office of tax appeals, a quasi-judicial agency which, for administrative purposes only, is in the Department of Tax and Revenue.
WV Code § 11-10A-4 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10A. West Virginia Office of Tax Appeals|§11-10A-4. Principal Office; Place for Hearings; County Commission to Provide Facilities

The principal office shall be at the state capital, but the office of tax appeals may hold hearings at any place within this state. A county commission, upon request by the office of tax appeals, shall provide it with suitable rooms and facilities for hearings it holds in that county at times convenient to the county commission and the office of tax appeals.
WV Code § 11-10A-5 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10A. West Virginia Office of Tax Appeals|§11-10A-5. Seal; Authenticating Records; Judicial Notice

The office of tax appeals shall have a seal. The seal shall have the following words engraved thereon: "West Virginia Office of Tax Appeals." The office of tax appeals shall authenticate all of its orders, records and proceedings with the seal; and the courts of this state shall take judicial notice of the seal.
WV Code § 11-10A-6 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10A. West Virginia Office of Tax Appeals|§11-10A-6. Chief Administrative Law Judge; Appointment, Term and Vacancy; Qualifications; Compensation; Conflicts of Interest Prohibited; Removal

(a) The Governor, with the advice and consent of the Senate, shall appoint the Chief Administrative Law Judge from a list of three qualified nominees submitted to the Governor by the board of Governors of the West Virginia State Bar for a four-year term. An appointment to fill a vacancy in the position shall be for the unexpired term.(b) Prior to appointment, the Chief Administrative Law Judge shall be a citizen of the United States and a resident of this state who is admitted to the practice of law in this state and who has five years of full-time or equivalent part-time experience as an attorney with federal or state tax law expertise or as a judge of a court of record.(c) The salary of the Chief Administrative Law Judge shall be set by the Secretary of the Department of Revenue created in section two, article one, chapter five-f of this code. The salary shall be within the salary range for comparable chief administrative law judges as determined by the state Personnel Board created by section six, article six, chapter twenty-nine of this code.(d) The Chief Administrative Law Judge during his or her term shall:(1) Devote his or her full time to the duties of the position;(2) Not otherwise engage in the active practice of law or be associated with any group or entity which is itself engaged in the active practice of law: Provided, That nothing in this paragraph may be construed to prohibit the Chief Administrative Law Judge from being a member of a national, state or local bar association or committee, or of any other similar group or organization, or to prohibit the Chief Administrative Law Judge from engaging in the practice of law by representing herself or his or her immediate family in their personal affairs in matters not subject to this article.(3) Not engage directly or indirectly in any activity, occupation or business interfering or inconsistent with his or her duties as Chief Administrative Law Judge;(4) Not hold any other appointed public office or any elected public office or any other position of public trust; and(5) Not be a candidate for any elected public office, or serve on or under any committee of any political party.(e) The Governor may remove the Chief Administrative Law Judge only for incompetence, neglect of duty, official misconduct or violation of subsection (d) of this section, and removal shall be in the same manner as that specified for removal of elected state officials in section six, article six, chapter six of this code.
WV Code § 11-10A-7 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10A. West Virginia Office of Tax Appeals|§11-10A-7. Powers and Duties of Chief Administrative Law Judge; All Employees, Except Chief Administrative Law Judge, Members of Classified Service; Qualifications of Administrative Law Judges

(a) The Chief Administrative Law Judge is the chief executive officer of the Office of Tax Appeals and he or she may employ one person to serve as executive director, two staff attorneys, and other clerical personnel as necessary for the proper administration of this article. The Chief Administrative Law Judge may delegate administrative duties to other employees, but the Chief Administrative Law Judge is responsible for all official delegated acts.(1) Upon the request of the Chief Administrative Law Judge, the Governor may appoint up to three administrative law judges as necessary for the proper administration of this article.(2) All employees of the Office of Tax Appeals, except the Chief Administrative Law Judge, shall be in the classified service and shall be governed by the provisions of the statutes, rules, and policies of the classified service in accordance with the provisions of 29-6-1 et seq. of this code.(3) Prior to employment by the Office of Tax Appeals, all administrative law judges shall be admitted to the practice of law in this state and have at least two years of full-time or equivalent part-time experience as an attorney with federal or state tax law expertise.(4) The Chief Administrative Law Judge and all administrative law judges shall be members of the Public Employees Retirement System and do not qualify as participants in the judicial retirement system during their tenure with the Office of Tax Appeals.(b) The Chief Administrative Law Judge shall:(1) Direct and supervise the work of the legal staff;(2) Make hearing assignments;(3) Maintain the records of the Office of Tax Appeals;(4) Review and approve decisions of administrative law judges as to legal accuracy, clarity and other requirements;(5) Publish decisions in accordance with the provisions of 11-10A-16 of this code;(6) Submit to the Legislature, on or before February 15, an annual report summarizing the Office of Tax Appeals activities since the end of the last report period, including a statement of the number and type of matters handled by the Office of Tax Appeals during the preceding fiscal year and the number of matters pending at the end of the year; and(7) Perform the other duties necessary and proper to carry out the purposes of this article.
WV Code § 11-10A-8 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10A. West Virginia Office of Tax Appeals|§11-10A-8. Jurisdiction of Office of Tax Appeals

The Office of Tax Appeals has exclusive and original jurisdiction to hear and determine all:(1) Appeals from tax assessments issued by the Tax Commissioner pursuant to article ten of this chapter;(2) Appeals from decisions or orders of the Tax Commissioner denying refunds or credits for all taxes administered in accordance with the provisions of 11-10-1 et seq. of this code;(3) Appeals from orders of the Tax Commissioner denying, suspending, revoking, refusing to renew any license, or imposing any civil money penalty for violating the provisions of any licensing law administered by the Tax Commissioner;(4) Questions presented when a hearing is requested pursuant to the provisions of any article of this chapter which is administered by the provisions of 11-10-1 et seq. of this code;(5) Matters which the Tax Division is required by statute or legislatively approved rules to hear, except employee grievances filed pursuant to 6C-2-1 et seq. of this code; (6) Other matters which may be conferred on the office of tax appeals by statute or legislatively approved rules; and(7) Appeals by any party aggrieved by the valuation of real property and personal property tax assessments and classifications or taxability as set forth in 11-3-1 et. seq. of this code.
WV Code § 11-10A-9 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10A. West Virginia Office of Tax Appeals|§11-10A-9. Appeal to Office of Tax Appeals; Petition; Answer

(a) A proceeding before the Office of Tax Appeals appealing a tax assessment, a denial of a tax refund or credit or any other order of the Tax Commissioner, or requesting a hearing pursuant to the provisions of any article of this chapter which is administered pursuant to article ten of this chapter, shall be initiated by a person timely filing a written petition that succinctly states:(1) The nature of the case;(2) The facts on which the appeal is based; and(3) Each question presented for review by the Office of Tax Appeals.(b) Except where a different time for filing a petition is specified elsewhere in this code, a petition filed pursuant to subsection (a) of this section is timely filed if postmarked or hand delivered to the Office of Tax Appeals within sixty days of the date a person received written notice of an assessment, denial of a refund or credit, order or other decision of the Tax Commissioner.(c) The Office of Tax Appeals shall, within five days of receipt of a timely petition filed pursuant to subsection (a) of this section, provide the Tax Commissioner with a copy of the petition. The Tax Commissioner shall submit a written answer to the petition within forty days of his or her receipt of the petition. The answer shall succinctly state:(1) The nature of the case;(2) The facts relied upon by the Commissioner;(3) An answer to each question presented for review.(d) A proceeding before the Office of Tax Appeals in other matters conferred by statute or legislatively approved rules shall be initiated by filing a petition with the Office of Tax Appeals in accordance with the provisions of the applicable statute or rule.
WV Code § 11-10A-10 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10A. West Virginia Office of Tax Appeals|§11-10A-10. Hearing Procedures

(a) The office of tax appeals shall assign a date, time, and place for a hearing on a petition and shall notify the parties to the hearing by written notice at least 20 days in advance of the hearing date. The hearing shall be held within 45 days of the due date of the commissioners answer unless continued by order of the office of tax appeals for good cause.(b) A hearing before the office of tax appeals shall be heard de novo and conducted pursuant to the provisions of the contested case procedure set forth in 29A-5-1 et seq. of this code to the extent not inconsistent with the provisions of this article. In case of conflict, the provisions of this article shall govern. The provisions of 29A-5-5 of this code are not applicable to a hearing before the office of tax appeals.(c) The office of tax appeals is not bound by the rules of evidence as applied in civil cases in the circuit courts of this state. 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.(d) All testimony shall be given under oath.(e) Except as otherwise provided by this code or legislative rules, the taxpayer or petitioner has the burden of proof.(f) The administrative law judge may ask for proposed findings of fact and conclusions of law from the parties prior to the issuance by the office of tax appeals of the decision in the matter.(g) Hearings shall be exempt from the requirements of 6-9A-1 et seq. and 29B-1-1 et seq. of this code.(h) For all appeals regarding property tax assessments, taxability, and classifications pursuant to 11-3-1 et. seq., the standard of proof which a taxpayer must meet at all levels of review and appeal shall be a preponderance of the evidence standard.
WV Code § 11-10A-11 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10A. West Virginia Office of Tax Appeals|§11-10A-11. Small Claims Hearing

(a) If the amount in dispute in any petition filed with the Office of Tax Appeals does not exceed $10,000 for any one taxable year, then, at the option of the taxpayer and with the concurrence of the Tax Commissioner and the Office of Tax Appeals, the hearing shall be conducted under this section. Notwithstanding the provisions of section fourteen of this article, a hearing under this section shall be conducted in an informal manner and in accordance with the rules of practice and procedure as the Office of Tax Appeals may prescribe.(b) At any time before commencement of the hearing held under this section, the petitioner may unilaterally withdraw the election made under subsection (a) of this section. Upon a change of election, a hearing shall be held in the same manner as other contested matters to which this article applies.(c) A decision entered in any hearing conducted under this section is not subject to administrative or judicial review under this article, article ten of this chapter or article five, chapter twenty-nine-a of this code and may not be treated as precedent for any other contested matter. The amount, if any, owed by the taxpayer to the state shall be paid within thirty days after notice of the decision is served on the taxpayer. The amount, if any, of overpayment by the taxpayer shall be promptly refunded or credited to the taxpayer.(d) For purposes of this section, the amount in dispute includes tax, additions to tax and penalties, but excludes interest.
WV Code § 11-10A-12 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10A. West Virginia Office of Tax Appeals|§11-10A-12. Powers of the Office of Tax Appeals

In determining the outcome of a case, the office of tax appeals may affirm, reverse, modify or vacate an assessment of tax; may order the payment of or deny a refund, in whole or part; may authorize or deny a credit, in whole or part; or may grant other relief necessary or appropriate to dispose of the matter.
WV Code § 11-10A-14 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10A. West Virginia Office of Tax Appeals|§11-10A-14. Recording Hearings; Notice; Record; Transcripts; Costs

(a) Except in the small claims division, all hearings before the office of tax appeals shall be recorded by means acceptable for use in courts of this state. All parties shall receive notice that the hearing will be recorded and that each is entitled to receive a copy of the recording at cost.(b) A copy of the written exhibits made part of the record shall be available to any party upon request and payment of a reasonable fee.(c) Upon appeal to circuit court, a verbatim transcript and copy of written exhibits shall be prepared for submission to the circuit court with the cost paid by the party taking the appeal: Provided, That if both parties appeal, the cost of the transcript shall be shared equally by the two parties.
WV Code § 11-10A-15 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10A. West Virginia Office of Tax Appeals|§11-10A-15. Appearances Before the Office of Tax Appeals

(a) A person may appear before the office of tax appeals in his or her own behalf, or may be represented by an attorney or by any other person as he or she may choose.(b) Nothing in this section may be construed to permit the unauthorized practice of law as defined by the West Virginia Supreme Court of Appeals.
WV Code § 11-10A-16 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10A. West Virginia Office of Tax Appeals|§11-10A-16. Decisions and Orders of the Office of Tax Appeals; Publication

(a) Every final decision or order of the office of tax appeals shall be in writing and shall include a concise statement of the material facts and conclusions of law.(b) All final decisions or orders of the office of tax appeals shall be issued within a reasonable time, not to exceed six months, from the date the petition is filed or from the date the hearing record is closed, whichever is later.(c) All final decisions and orders, except small claims decisions, shall be published in the state register after having been redacted to maintain confidentiality. The office of tax appeals may also post its redacted decisions on the Internet.
WV Code § 11-10A-17 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 10A. West Virginia Office of Tax Appeals|§11-10A-17. Service of Notice of Final Decisions and Orders

(a) Notice of final decisions and orders of the office of tax appeals shall be served upon the parties either by personal or substituted service, or by certified mail.(1) Service of notice by personal or substituted service is valid if made by any method authorized by the rules of the West Virginia rules of civil procedure.(2) Service of notice by certified mail is valid if accepted by the party, or if addressed to and mailed to the party's usual place of business or usual place of abode or last known address and accepted by any person.(b) Any notice addressed and mailed in the manner specified in subsection (a), which is refused or not claimed, may then be served by first-class mail, postage prepaid, to the same address and the date of posting in the United States mail is the date of service.