reglab/statecodes huggingface dataset:
West Virginia Code of State Rules › Agency 121 - Tax Appeals › Title 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 121-1-24 - Continuances

Current through Register Vol. XLI, No. 28, July 12, 2024
24.1. Continuances
				of hearings. -- Any party may request a continuance of a prehearing conference
				or evidentiary hearing, either orally, with all parties present, or by written
				motion. A continuance requested by written motion shall be filed pursuant to
				Section 19 above. If a party requesting a continuance obtains the consent of
				all other parties, and so states in their motion, the request will ordinarily
				be granted, unless the presiding administrative law judge has already advised
				the parties regarding the availability of further continuances. Continuances
				where all the parties are not in agreement or that have been filed without
				allowing the other party or parties an opportunity to respond are looked upon
				with disfavor. Continuance requests that do not comport with this Section and
				Section 19 will be treated as an unexcused absence. However, under no
				circumstance, will an unexcused absence from an evidentiary hearing be
				allowed.
24.2. Continuances of
				Status Conferences. -- The OTA will accept a motion to continue a status
				conference via email. Due to the large number of
pro se
litigants that appear before the Office of Tax Appeals, parties are generally
				allowed one unexcused absence from a status conference before this Tribunal
				will begin the process of dismissing the matter.
West Virginia Code of State Rules › Agency 121 - Tax Appeals › Title 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 121-1-25 - Parties

Current through Register Vol. XLI, No. 28, July 12, 2024
25.1. General. --
				The party who commences a proceeding shall be designated as petitioner and the
				adverse party as the respondent.
25.2. Parties may be added or dropped by
				order of the presiding administrative law judge on the motion of any interested
				person at any stage of the proceedings and according to terms that are
				just.
25.3. Joinder or
				consolidation. -- If proceedings involving a substantial and controlling common
				question of law or fact are pending before the office of tax appeals, then the
				presiding administrative law judge may, with the consent of the petitioner(s),
				do any or all of the following:
25.3.1. Order
				a joint hearing on any or all matters in issue;
25.3.2. Order a joinder of all parties in
				accordance with their interests;
25.3.3. Order the proceedings consolidated;
				or
25.3.4. Make other orders
				concerning the proceedings as may tend to avoid unnecessary costs or
				delay.
West Virginia Code of State Rules › Agency 121 - Tax Appeals › Title 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 121-1-26 - Change or correction in party name

Current through Register Vol. XLI, No. 28, July 12, 2024
26.1. Change or correction in name. -- On
				motion of a party or on its own initiative, the presiding administrative law
				judge may order a change of or correction in the name or title of a
				party.
West Virginia Code of State Rules › Agency 121 - Tax Appeals › Title 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 121-1-27 - Depositions and discovery

Current through Register Vol. XLI, No. 28, July 12, 2024
27.1.
				A party may obtain depositions and discovery for purposes of evidentiary
				hearings before the office of tax appeals by following Rules 26 through 37
				(except Rule 35) of the West Virginia Rules of Civil Procedure. For these
				purposes, whenever the words "trial" or "court" are used in rules 26 through 34
				and rules 36 and 37, they shall mean, respectively "evidentiary hearing" and
				"office of tax appeals."
West Virginia Code of State Rules › Agency 121 - Tax Appeals › Title 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 121-1-28 - Stipulations for evidentiary hearing

Current through Register Vol. XLI, No. 28, July 12, 2024
28.1. The parties in any matter before the
				West Virginia Office of Tax Appeals may attempt to stipulate to any relevant
				facts that they are able to agree on. If one party believes that a fact or
				facts cannot reasonably be disputed but the other party is unwilling to
				stipulate, the party so believing may move for entry of an order stipulating to
				the fact or facts. Any motion filed pursuant to this subsection shall adhere to
				the provisions in Section 23 above, regarding motions. Any party may request a
				hearing on a motion regarding stipulations and such a hearing will be granted
				at the discretion of the presiding administrative law judge. Once an order
				stipulating to a fact or facts is entered those facts shall be considered
				proven, both for the current proceeding and for any time period to which the
				fact or facts apply. However, in no circumstance shall stipulated facts be
				applied to dates, time periods or tax years after the date of the evidentiary
				hearing in the matter to which the stipulations are applied.
West Virginia Code of State Rules › Agency 121 - Tax Appeals › Title 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 121-1-29 - Prehearing conference

Current through Register Vol. XLI, No. 28, July 12, 2024
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.
West Virginia Code of State Rules › Agency 121 - Tax Appeals › Title 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 121-1-30 - Disposition without evidentiary hearing

Current through Register Vol. XLI, No. 28, July 12, 2024
30.1. Prior to the evidentiary hearing, any
				party may file a motion, requesting that the presiding administrative law judge
				issue a decision in their favor. The motion shall be based upon either
				stipulated facts or upon what the moving party contends are uncontroverted
				facts. Such motion shall be filed at least twenty-one (21) days prior to the
				evidentiary hearing. The party opposing such a motion shall have fourteen (14)
				days to file a response.
30.2. The
				parties may jointly move to have any matter decided based upon stipulated facts
				and the filing of legal briefs. In such a circumstance, the parties shall, in
				writing, inform the presiding administrative law judge of their desire to have
				the matter decided in this manner, and shall request a briefing schedule. In
				addition to the legal briefs, the parties shall provide a separate copy of the
				stipulated facts.
West Virginia Code of State Rules › Agency 121 - Tax Appeals › Title 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 121-1-31 - Dismissal

Current through Register Vol. XLI, No. 28, July 12, 2024
31.1. Pursuant to
				West Virginia Code Section
				11-10A-12, the presiding
				administrative law judge may, upon the motion of any party, or upon his or her
				own motion, dismiss a matter at any time, including for the failure of a party
				to properly prosecute an appeal or to comply with this rule or any order of the
				office of tax appeals or for other cause which the presiding administrative law
				judge deems sufficient. Any motion filed by any party requesting dismissal
				shall state the grounds upon which it is based and shall comply with the
				provisions of Sections 19 and 23 above regarding the filing of
				motions.
West Virginia Code of State Rules › Agency 121 - Tax Appeals › Title 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 121-1-32 - Notice of hearing

Current through Register Vol. XLI, No. 28, July 12, 2024
32.1.
				General. -- After a petition is docketed by the executive director of the
				office of tax appeals, the parties shall receive written notice of the date,
				place, and time of the evidentiary hearing.
West Virginia Code of State Rules › Agency 121 - Tax Appeals › Title 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 121-1-33 - Place of evidentiary hearing

Current through Register Vol. XLI, No. 28, July 12, 2024
33.1. All in person hearings shall be held at
				the Office of Tax Appeals offices in Charleston, West Virginia.
33.2. Special needs. -- A person who has a
				disability and who needs to be accommodated for effective participation in a
				hearing shall inform the Office of Tax Appeals at the time of the filing of the
				Petition, by filling out lines 27 & 28 of the Petition for Appeal or lines
				26 & 27 of the Petition for Property Tax Appeal.
West Virginia Code of State Rules › Agency 121 - Tax Appeals › Title 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 121-1-34 - Proceedings conducted by videoconferencing

Current through Register Vol. XLI, No. 28, July 12, 2024
34.1. General. -- At the discretion of the
				chief administrative law judge, the office of tax appeals may utilize
				videoconferencing to conduct any evidentiary or non-evidentiary hearing,
				prehearing conference or other proceeding before the office of tax appeals, and
				may permit any witness to testify or be deposed by videoconferencing.
34.2. Documents. -- All documents which the
				parties intend on introducing during a hearing conducted via videoconferencing
				shall be provided to the presiding administrative law judge and to all parties
				prior to the hearing. Any document filed in a proceeding conducted by
				videoconferencing may be transmitted by electronic facsimile; signatures on a
				document transmitted by electronic facsimile shall have the same force and
				effect as original signatures.
34.3. Conduct of proceeding. -- Proceedings
				conducted by videoconferencing shall be conducted in the same manner as if the
				parties had appeared in person, and the presiding administrative law judge may
				exercise all powers consistent with the proceeding. The presiding
				administrative law judge shall begin all proceedings conducted by
				videoconferencing by stating on the record identities of all counsel, parties,
				and witnesses present in the hearing room and at the remote site.
34.4. Videoconferencing system requirements.
				-- Any system used for conducting proceedings by videoconferencing shall meet
				the following standards:
34.4.1. The person(s)
				communicating must be able to simultaneously see and speak to one
				another;
34.4.2. The signal
				transmission must be live;
34.4.3.
				The signal transmission must be secure from unauthorized acquisition;
34.4.4. Any other standards established by
				the West Virginia Supreme Court of Appeals for videoconferencing systems used
				in judicial proceedings in this state.
West Virginia Code of State Rules › Agency 121 - Tax Appeals › Title 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 121-1-35 - Consolidation; separate evidentiary hearings

Current through Register Vol. XLI, No. 28, July 12, 2024
35.1. Consolidation.
35.1.1. Common facts or law. -- When cases
				involving a common question of law or fact are pending before the office of tax
				appeals, the presiding administrative law judge may order a joint hearing of
				any or all the matters in issue, or order all the cases consolidated, and he or
				she may make such orders concerning proceedings therein as may tend to avoid
				unnecessary costs or delay or duplication.
35.1.2. Absence of common issue or facts. --
				Similar action may be taken where cases involve different tax liabilities of
				the same parties, notwithstanding the absence of a common issue.
West Virginia Code of State Rules › Agency 121 - Tax Appeals › Title 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 121-1-36 - Evidentiary hearings in cases, other than small claim cases

Current through Register Vol. XLI, No. 28, July 12, 2024
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.
West Virginia Code of State Rules › Agency 121 - Tax Appeals › Title 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 121-1-37 - Conduct of hearing

Current through Register Vol. XLI, No. 28, July 12, 2024
37.1. The
				hearing shall be conducted by an administrative law judge employed by the
				office of tax appeals.
37.2.
				Recording of evidence at hearing.
37.2.1. The
				evidence at a hearing, except small claim hearings to which the provisions of
				section 58 of this rule apply, will be recorded by an audio recording device
				suitable for use in court proceedings in this state or will be stenographically
				reported and transcribed by a qualified court reporter selected by the office
				of tax appeals.
37.2.2. If the
				presiding administrative law judge deems it necessary, a transcript of the
				evidentiary hearing shall be prepared and the parties shall share the cost of
				preparation of the transcript.
37.2.3. Due primarily to physical space
				limitations, but also in the interest of preventing distractions at the
				hearing, the office of tax appeals ordinarily will not permit the parties to
				videotape the evidentiary hearing. Any request for such permission must be by a
				detailed written motion addressed to the chief administrative law judge and
				must be received by him or her no later than seven (7) days prior to the
				scheduled hearing. The chief administrative law judge shall rule promptly on
				this motion, either orally or in writing or both.
West Virginia Code of State Rules › Agency 121 - Tax Appeals › Title 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 121-1-38 - Evidence

Current through Register Vol. XLI, No. 28, July 12, 2024
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.
West Virginia Code of State Rules › Agency 121 - Tax Appeals › Title 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 121-1-39 - Exceptions unnecessary

Current through Register Vol. XLI, No. 28, July 12, 2024
39.1.
				Formal exceptions to rulings or orders of the office of tax appeals are
				unnecessary. It is sufficient that a party at the time the ruling or order of
				the office of tax appeals is made or sought, makes known to the office of tax
				appeals the action which such party desires the office of tax appeals to take
				or such party's objection to the action of the office of tax appeals and the
				grounds therefor; and, if a party has no opportunity to object to a ruling or
				order at the time it is made, the absence of an objection does not thereafter
				prejudice such party.
West Virginia Code of State Rules › Agency 121 - Tax Appeals › Title 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 121-1-40 - Exclusion of proposed witnesses from hearing room until called to testify

Current through Register Vol. XLI, No. 28, July 12, 2024
40.1. Exclusion. --
				At the request of a party, the presiding administrative law judge shall order
				witnesses excluded from the hearing room so that they cannot hear the testimony
				of other witnesses. The presiding administrative law judge may also make the
				order on his or her own motion.
West Virginia Code of State Rules › Agency 121 - Tax Appeals › Title 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 121-1-41 - Subpoenas for persons, papers or other tangible things

Current through Register Vol. XLI, No. 28, July 12, 2024
41.1. In general. -- Upon the written request
				of any party, the administrative law judge assigned to the matter, or, if an
				administrative law judge has not been assigned yet, the chief administrative
				law judge, may issue subpoenas to require the attendance of witnesses at an
				administrative hearing or subpoenas duces tecum to require the production of
				books, records, or other tangible things at a deposition or hearing.
41.1.1. A request for a subpoena or for a
				subpoena duces tecum shall be made in writing at least ten (10) days in advance
				of the hearing.
41.1.2. All
				subpoenas and subpoenas duces tecum shall be issued in the name of the office
				of tax appeals.
41.1.3. A party
				requesting their issuance must see that they are properly served.
West Virginia Code of State Rules › Agency 121 - Tax Appeals › Title 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 121-1-42 - Failure to appear or to adduce evidence

Current through Register Vol. XLI, No. 28, July 12, 2024
42.1. Attendance at hearings. -- The
				unexcused absence of a party or a party's legal counsel or other representative
				when a case is called on for hearing will not be grounds for delay. The case
				may be dismissed for failure properly to prosecute, or the evidentiary hearing
				may proceed and the case be regarded as submitted on the part of the absent
				party or parties.
West Virginia Code of State Rules › Agency 121 - Tax Appeals › Title 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 121-1-43 - Record of proceedings

Current through Register Vol. XLI, No. 28, July 12, 2024
43.1.
				General. -- Evidentiary hearings before the office of tax appeals shall be
				recorded or otherwise reported, and a transcript thereof shall be made, and the
				parties shall share equally in the cost of transcription.
43.2. Transcript as evidence. -- Whenever the
				transcript of the testimony of a witness at a evidentiary hearing before the
				office of tax appeals is duly certified by the person who reported the
				testimony for the office of tax appeals, it is admissible in evidence at a
				later hearing.
West Virginia Code of State Rules › Agency 121 - Tax Appeals › Title 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 121-1-44 - Legal briefs

Current through Register Vol. XLI, No. 28, July 12, 2024
44.1. General.
				-- Legal briefs shall be filed after the evidentiary hearing or submission of a
				case, except as otherwise directed by the presiding administrative law judge.
				In addition to or in lieu of briefs, the presiding administrative law judge may
				permit or direct the parties to make oral argument or file memoranda or
				statements of authorities. The office of tax appeals may return without filing
				any brief that does not conform sufficiently overall to the requirements of
				this section.
44.2. Time for Filing
				Briefs. -- Briefs may be filed simultaneously or seriatim, as the presiding
				administrative law judge directs.
44.3. Additional rules for briefs.
44.3.1. Extension of time. -- A motion for
				extension of time for filing any brief shall be made in writing prior to the
				due date and shall recite that the moving party has advised the party's
				adversary and whether or not the adversary party objects to the motion. As to
				the effect of extensions of time, see section 7.3 of this rule.
44.3.2. Failure to file. -- A party who fails
				to file an opening brief shall not be permitted to file an answering or reply
				brief except on leave granted by the presiding administrative law
				judge.
44.3.3. Delinquent brief. --
				Delinquent briefs will not be accepted by the office of tax appeals unless
				accompanied by a motion setting forth the reason(s) for the delay that the
				presiding administrative law judge deems sufficient to account for the
				delay.
44.3.4. Late filed
				simultaneous brief. -- In the case of simultaneous briefs, the office of tax
				appeals may return, without filing, a delinquent brief received from a party
				after the party's adversary's brief was served upon the party.
West Virginia Code of State Rules › Agency 121 - Tax Appeals › Title 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 121-1-46 - Computation by parties for entry of decision

Current through Register Vol. XLI, No. 28, July 12, 2024
46.1. Agreed computations.
46.1.1. Where the office of tax appeals has
				filed or stated its opinion determining the issues in a case, it may withhold
				entry of its decision for the purpose of permitting the parties to submit
				computations pursuant to the office of tax appeals determination of the issues,
				showing the correct amount of the liability or overpayment to be entered as the
				decision.
46.1.2. If the parties
				are in agreement as to the amount of the liability or overpayment to be entered
				as the decision pursuant to the findings and conclusions of the office of tax
				appeals, then they, or either of them, shall file promptly with the office of
				tax appeals of a computation showing the amount of the liability or overpayment
				and that there is no disagreement that the figures shown are in accordance with
				the findings and conclusions of the office of tax appeals. In the case of an
				overpayment, the computation shall also include the amount and date of each
				payment made by the petitioner.
46.1.3. After receipt of the subdivision
				46.1.2 filing, the office of tax appeals will then enter its
				decision.
West Virginia Code of State Rules › Agency 121 - Tax Appeals › Title 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 121-1-47 - Publication of administrative decisions, except small claim decisions

Current through Register Vol. XLI, No. 28, July 12, 2024
47.1. With the
				exception of Property Tax Appeals, all administrative decisions, after they
				become final, except decisions in small claim cases, and all appealable orders
				of the office of tax appeals, shall be published in the state register after
				having been redacted to maintain confidentiality.
47.2. The office of tax appeals may also
				publish these redacted decisions on the internet.
47.3. Decisions in small claim cases will not
				be published because they have no precedential value.
West Virginia Code of State Rules › Agency 121 - Tax Appeals › Title 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 121-1-48 - Harmless error

Current through Register Vol. XLI, No. 28, July 12, 2024
48.1. No error
				in either the admission or exclusion of evidence, and no error or defect in any
				ruling or order, or in anything done or omitted by the office of tax appeals,
				or by any of the parties, is grounds for granting a new evidentiary hearing or
				for vacating, modifying, or otherwise disturbing a decision or order, unless
				refusal to take such action appears to the office of tax appeals to be
				inconsistent with substantial justice. The office of tax appeals, at every
				stage of a case, will disregard any error or defect that does not affect the
				substantial rights of the parties.
West Virginia Code of State Rules › Agency 121 - Tax Appeals › Title 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 121-1-49 - Motion to correct clerical or computational mistakes, reopen the record, request reconsideration or vacate decision

Current through Register Vol. XLI, No. 28, July 12, 2024
49.1. General. -- within twenty (20) days
				after receipt of a final decision in any matter, any party may file a motion
				to:
49.1.1. correct clerical or computational
				mistakes,
49.1.2. reopen the
				record,
49.1.3. request
				reconsideration of findings or opinion,
49.1.4. vacate decision and hold new
				hearing.
West Virginia Code of State Rules › Agency 121 - Tax Appeals › Title 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 121-1-50 - Preparation of the record on appeal

Current through Register Vol. XLI, No. 28, July 12, 2024
50.1. General. -- Upon receiving written
				notice of any appeal by a party from a decision or other final order of the
				office of tax appeals, to the West Virginia Intermediate Court of Appeals, the
				office of tax appeals shall be responsible for seeing that the record of the
				case is prepared for submission to the intermediate court of appeals pursuant
				to the provisions of West Virginia Code Section
				29A-5-4.
50.2. Contents. -- The record for appeal
				shall consist of a copy of the office of tax appeals original file, including,
				but not limited to, the following items:
50.2.1. A certified list of docket entries
				showing the dates of filing and the nature of all documents filed and the date
				and disposition of all proceedings conducted.
50.2.2. All papers, including, but not
				limited to, all of the following items:
50.2.2.a. Petitions,
50.2.2.b. Pleadings,
50.2.2.c. Notices,
50.2.2.d. Stipulation,
50.2.2.e. Motions,
50.2.2.f. Briefs,
50.2.2.g. Intermediate rulings,
50.2.2.h. The decision or order being
				appealed,
50.2.2.i. The original
				transcript(s) of the hearing(s), and
50.2.2.j. Original exhibits.
West Virginia Code of State Rules › Agency 121 - Tax Appeals › Title 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 121-1-51 - Small claim cases

Current through Register Vol. XLI, No. 28, July 12, 2024
51.1.
				General. -- The office of tax appeals may handle certain cases as small claim
				cases as provided in W. Va. Code §
									11-10A-11. Small claim cases are
				handled more informally than other cases. The administrative law judge's
				decision in a small claim case is not subject to further administrative or
				judicial review.
51.2. Eligible
				cases. -- Generally, the following cases are eligible for handling as small
				claim cases and shall be handled as small claim cases upon the written request
				of the petitioner provided the office of tax appeals concurs in the election:
51.2.1. With the exception of Property Tax
				Appeals, those cases in which the amount in controversy does not exceed ten
				thousand dollars ($10,000) for any one taxable year. For this purpose, the
				"amount in controversy" means the total amount of tax and any additions or
				penalties, but excluding interest, for any one taxable year that is in
				controversy.
West Virginia Code of State Rules › Agency 121 - Tax Appeals › Title 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

Current through Register Vol. XLI, No. 28, July 12, 2024
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."
West Virginia Code of State Rules › Agency 126 - Education › Title 126 - LEGISLATIVE RULE BOARD OF EDUCATION › Series 126-001 - Joint Policy On Vocational, Technical And Adult Education Between The Boards Of Education And Regents › Section 126-1-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. -- This
				interpretative policy defines the working relationship between the West
				Virginia Board of Education and the West Virginia Board of Regents in
				administering and conducting programs of vocational education in this
				state.
1.2. Authority. -- W. Va.
				Code '18-2B-2.
1.3. Filing Date. -- December 27,
				1982.
1.4. Effective Date. --
				February 25, 1983.
West Virginia Code of State Rules › Agency 126 - Education › Title 126 - LEGISLATIVE RULE BOARD OF EDUCATION › Series 126-001 - Joint Policy On Vocational, Technical And Adult Education Between The Boards Of Education And Regents › Section 126-1-2 - Postsecondary Vocational - TechnicalEducation Programs

Current through Register Vol. XLI, No. 28, July 12, 2024
It shall be the responsibility of the Board of Regents,
				  through its community college system and in cooperation with the State Board of
				  Education (acting as the State Board of Vocational Education), to provide
				  postsecondary vocational -technical education programs. These programs will
				  offer credit toward an associate or other degree but which are not designed as
				  baccalaureate or higher degree programs. A postsecondary program will contain a
				  minimum of sixty (60) semester hours of credit and prepare individuals for
				  employment in a recognized occupational area. Programs will generally be two
				  (2) years in duration and shall be designed for the preparation of technicians
				  or paraprofessionals in occupations that require an associate or other
				  degree.
West Virginia Code of State Rules › Agency 126 - Education › Title 126 - LEGISLATIVE RULE BOARD OF EDUCATION › Series 126-001 - Joint Policy On Vocational, Technical And Adult Education Between The Boards Of Education And Regents › Section 126-1-3 - Vocational Education Programs at Secondary Level

Current through Register Vol. XLI, No. 28, July 12, 2024
The State Board of Education, in cooperation with county
				  boards of education, shall provide vocational education programs at the
				  secondary level. In addition, programs mainly skill oriented shall be primarily
				  provided through county boards of education to prepare adults for employment.
				  Adult instruction may be preparatory or supplemental and will lead to a
				  certificate of competency in a recognized occupational area. Adult programs of
				  this nature will be non-college credit, measured in clock hours of instruction,
				  and, generally, will not exceed one (1) calendar year in
				  duration.
West Virginia Code of State Rules › Agency 126 - Education › Title 126 - LEGISLATIVE RULE BOARD OF EDUCATION › Series 126-001 - Joint Policy On Vocational, Technical And Adult Education Between The Boards Of Education And Regents › Section 126-1-4 - Certificate Programs

Current through Register Vol. XLI, No. 28, July 12, 2024
While the Board of Regents still retains the authority to
				  grant college-credit certificates, the community college system will offer no
				  new college-credit, one (1) year certificate programs unless agreed upon by the
				  local educational agency(s) representing secondary and adult vocational
				  education and approved by the State Board of Education (acting as the State
				  Board for Vocational Education). Both the colleges and the vocational schools
				  may offer certificate programs (college credit for colleges and noncollege
				  credit for vocational schools) on a contract basis with other agencies and
				  organizations.
As a principle of general policy and in the interests of the
				  best possible articulation, institutions of higher education will recognize and
				  give credit for demonstrated skills gained by students in adult and secondary
				  vocational education programs that are compatible with, and appropriate for, a
				  degree or for college credit certification. Institutions of higher education
				  may award credit for training conducted through cooperative agreements with
				  county boards of education and multi-county administrative councils.
It shall be the responsibility of colleges and public schools
				  in a particular geographic area to plan and coordinate efforts for joint use of
				  special facilities and faculty so that all types of vocational and technical
				  education programs needed may be provided and so that efficient and economic
				  use is made of available resources.
West Virginia Code of State Rules › Agency 126 - Education › Title 126 - LEGISLATIVE RULE BOARD OF EDUCATION › Series 126-002 - Individual School Accounting Procedures (1224.1) › Section 126-2-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. -- This
				legislative rule prescribes the accounting requirements and establishes the
				minimum system of accounting practices and procedures that are to be used by
				the public schools throughout the State of West Virginia. County boards of
				education are to develop local policies and regulations that supplement the
				provisions specified herein.
1.2.
				Authority. -- W. Va. Constitution, Article XII, § 2; and W. Va. Code
				§§
									18-2-5,
				18-5-13(a)(1),
				18-9A-17
				and
				18-9B-1
				et seq.
1.3. Filing Date. -- July
				13, 2012.
1.4. Effective Date.
				-August 13, 2012.
1.5. Repeal of
				Former Rule. -- This legislative rule repeals and replaces W. Va. 126CSR2, West
				Virginia Board of Education Policy 1224.1, "Accounting Procedures Manual for
				the Public Schools in the State of West Virginia," filed July 15, 1996, and
				effective August 14, 1996.
West Virginia Code of State Rules › Agency 126 - Education › Title 126 - LEGISLATIVE RULE BOARD OF EDUCATION › Series 126-002 - Individual School Accounting Procedures (1224.1) › Section 126-2-2 - Incorporation by Reference

Current through Register Vol. XLI, No. 28, July 12, 2024
2.1. A
				copy of the Accounting Procedures Manual for the Public Schools in the State of
				West Virginia is attached and incorporated by reference. Copies may be obtained
				in the Office of Secretary of State and in the West Virginia Department of
				Education Division of Student Support Services.
2.2. Summary of the rules and regulations.
2.2.a. County boards of education, subject to
				the provisions of statute and the rules and regulations of the West Virginia
				Board of Education, have the authority and responsibility to require that
				records be kept of all receipts and disbursements of all funds collected or
				received by any principal, teacher, student, or other person connected with a
				school, and all programs, activities or other endeavors of any nature operated
				or carried on by or in the name of the school, or any organization or body
				directly connected with the school, to audit such funds, and to conserve such
				funds. All such funds so collected shall be deemed quasi-public moneys, and
				shall be expended for the benefit of the students of the school.
West Virginia Code of State Rules › Agency 126 - Education › Title 126 - LEGISLATIVE RULE BOARD OF EDUCATION › Series 126-002 - Individual School Accounting Procedures (1224.1) › Section 126-2-3 - Severability

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1. If any
				provision of this rule or the application thereof to any person or circumstance
				is held invalid, such invalidity shall not affect other provisions or
				applications of this rule.
ACCOUNTING PROCEDURES MANUAL
FOR THE PUBLIC SCHOOLS IN THE
STATE OF WEST VIRGINIA
Office of School Finance
West Virginia Department of Education
Accounting Procedures Manual
for the Public Schools in the
State of West Virginia
Foreword
This manual prescribes the basic accounting requirements that
				  have been established by the State Board of Education for the public schools in
				  West Virginia. It revises the previous version of this policy.
The manual has been updated to provide guidance for
				  contemporary banking and electronic signatures. It also clarifies areas
				  previously unaddressed in the preceding edition.
Principals, secretaries, teachers, volunteers, and members of
				  school support organizations will find this manual invaluable in discharging
				  their duties as it relates to the financial operation of their
				  organization.
The procedures described in the manual were developed by the
				  Office of School Finance in cooperation with the Accounting Procedures
				  Committee comprised of representatives from the Chief Inspector Division of the
				  State Auditors' Office, RESA finance officers, and county Chief School Business
				  Officials.
Jorea M. Marple,Ed. D.
State Superintendent of Schools
Click Here To
				  View Image
West Virginia Code of State Rules › Agency 126 - Education › Title 126 - LEGISLATIVE RULE BOARD OF EDUCATION › Series 126-003 - Notice and Conduct of Meetings (1241) › Section 126-3-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. -- This
				rule governs the procedure for meetings held by the West Virginia Board of
				Education (WVBE).
1.2. Authority.
				-- W. Va. Constitution, Article XII, Section 2, W. Va. Code §§
									18-2-3,
				18-2-4,
				18-2-5,
				and
				6-9A-3.
1.3. Filing Date. -- November 15,
				2018.
1.4. Effective Date. --
				December 17, 2018.
1.5. Repeal of
				Former Rule. -- This rule repeals and replaces 126CSR3, Notice and Conduct of
				Meetings, filed January 10, 2002, and effective February 9, 2002.
West Virginia Code of State Rules › Agency 126 - Education › Title 126 - LEGISLATIVE RULE BOARD OF EDUCATION › Series 126-003 - Notice and Conduct of Meetings (1241) › Section 126-3-3 - Agendas

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1. At least three
				business days prior to the date of regular meeting, an agenda for each regular
				and special meeting shall be made available in the WVBE's office and on the
				WVDE's website. An agenda which has been issued at least three days in advance
				of a meeting may be amended up to two days before the meeting. In calculating
				business days, the day of the meeting, as well as Saturdays, Sundays, and legal
				holidays are excluded.
3.2. The
				agenda for an emergency meeting shall be made available in the WVBE's office
				and on the WVDE's website as soon as practicable prior to the
				meeting.
3.3. Items listed on a
				meeting agenda shall be stated in a specific manner so as to make the public
				aware of the particular matters to be dealt with at the meeting.
3.4. Any discussion of an item of business
				that may ultimately lead to or result in official action at that meeting, or at
				some future meeting, shall appear on the agenda of the meeting at which the
				discussion is held.
3.5. In the
				discretion of the president, the order of items contained on a meeting agenda
				may be changed in the course of a meeting as circumstances require.
3.6. Any member of the WVBE or the public may
				request that an item be placed on the agenda of a WVBE meeting. Provided that,
				it shall be within the discretion of the president whether a requested agenda
				item is placed upon an agenda.
West Virginia Code of State Rules › Agency 126 - Education › Title 126 - LEGISLATIVE RULE BOARD OF EDUCATION › Series 126-003 - Notice and Conduct of Meetings (1241) › Section 126-3-4 - Participation in Meetings Using Technology

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1. Members of the WVBE may participate in
				meetings by telephone or other electronic conferencing. A speaker phone or
				other audio and/or video device shall be used at the meeting site to enable
				those present, including the public, to hear and/or see the members who are
				attending and participating by telephone or other electronic
				conferencing.
4.2. The WVBE may, at
				its discretion and based upon availability of necessary technology, allow
				members of the public to listen to open meetings by electronic streaming.
				Information regarding the streaming may be posted on the WVDE's website in
				advance of the meeting.
4.3. The
				WVBE may, at its discretion and in special circumstances with advanced
				approval, allow limited participation in meetings by telephone.
West Virginia Code of State Rules › Agency 126 - Education › Title 126 - LEGISLATIVE RULE BOARD OF EDUCATION › Series 126-003 - Notice and Conduct of Meetings (1241) › Section 126-3-5 - Meeting Materials

Current through Register Vol. XLI, No. 28, July 12, 2024
5.1. The
				WVBE's secretary shall post WVBE meeting agendas on the WVDE's website at least
				five business days prior to a meeting.
5.2. A member of the public may submit
				informational materials pertaining to an item on a WVBE meeting agenda to the
				WVBE's secretary for distribution to and consideration by the WVBE. The WVBE or
				its president may establish a deadline for submission of such informational
				materials prior to a meeting. Any informational materials received after a
				deadline established by the WVBE or its president may not be considered by the
				WVBE.
West Virginia Code of State Rules › Agency 126 - Education › Title 126 - LEGISLATIVE RULE BOARD OF EDUCATION › Series 126-003 - Notice and Conduct of Meetings (1241) › Section 126-3-6 - Public Comment

Current through Register Vol. XLI, No. 28, July 12, 2024
6.1. In the
				discretion of the president, the WVBE may have a public comment period to allow
				members of the public to address the WVBE during a meeting. Provided that, the
				president may choose to allow a member of the public to speak to coincide with
				a topic on the agenda, if the speaker's comments pertain to an agenda
				item.
6.2. The WVBE may provide a
				sign-in sheet and electronic sign-in in advance of a meeting to allow members
				of the public to sign up to speak during a public comment period. Members of
				the public must sign up to speak no later than ten minutes prior to the start
				of a meeting.
6.3. The president
				may reasonably limit the amount of time that each member of the public has to
				provide public comment during a WVBE meeting.
6.4. The WVBE shall not deliberate and/or
				take action on any topic addressed by a member of the public that is not on the
				meeting agenda. The WVBE may, in its discretion, direct that any topic raised
				by a member of the public during a meeting be placed on the agenda for a future
				meeting to allow the WVBE to deliberate and/or take action on the
				topic.
West Virginia Code of State Rules › Agency 126 - Education › Title 126 - LEGISLATIVE RULE BOARD OF EDUCATION › Series 126-003 - Notice and Conduct of Meetings (1241) › Section 126-3-7 - Media

Current through Register Vol. XLI, No. 28, July 12, 2024
7.1. Pursuant to W.
				Va. Code §
									6-9A-9,
				any radio or television station is entitled to broadcast all or any part of an
				open WVBE meeting. Provided that, the WVBE may regulate the placement of
				equipment necessary for broadcasting, photographing, filming or recording a
				meeting so as to prevent undue interference with the meeting. Provided further
				that, if the WVBE determines in good faith that the size of the meeting room is
				such that all of the members of the public present and the equipment and
				personnel necessary for broadcasting, photographing, filming and tape-recording
				the meeting cannot be accommodated in the meeting room without unduly
				interfering with the meeting and an adequate alternative meeting room is not
				readily available, then it may require pooling of equipment and the personnel
				operating it.