West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-42 - Personnel Rule for the Tax Division › Section 110-42-4 - Classification Plans

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1.
				Preparation of Plans. -- The Tax Commissioner shall prepare, maintain, and
				revise a comprehensive classification plan for all positions in the classified
				and the classified-exempt service of the Tax Division. The plan shall be based
				on an investigation and analysis of the duties and responsibilities of each
				position. The classification plan shall include an appropriate title for each
				class.
4.2. Revision of Plans. --
				The Tax Commissioner may request approval from the State Personnel Board to
				eliminate or modify existing classes of positions, or create new classes of
				positions.
4.3. Class
				Specifications.
4.3.1. A class specification
				is a general description of the kinds of work characteristic of positions
				properly allocated to that class and does not prescribe the duties of any
				position. It does not limit the expressed or implied authority of the Tax
				Division to prescribe or alter the duties of any position.
4.3.2. Class specifications are descriptive
				and are not restrictive. The fact that all the actual tasks performed by the
				incumbent of a position do not appear in the specifications of a class to which
				the position has been allocated does not mean that the position is necessarily
				excluded from the class, nor shall any one example of a typical task taken
				without relation to the other parts of the specification be construed as
				determining that a position should be allocated to the class.
4.3.3. The statement of minimum
				qualifications expresses the lowest acceptable level of education, experience,
				licensure and/or professional standards generally necessary for an employee to
				successfully perform the required duties of positions in the job class. The use
				of a particular expression of qualifications, requirements, or other attributes
				shall not be held to exclude others not mentioned.
4.3.4. In cases of recruitment difficulties
				or unique position requirements, the Tax Commissioner in collaboration with the
				Board may use his or her discretion in interpreting minimum experience,
				training licensure and/or professional standards.
4.3.5. The Director shall consider class
				specifications as a primary source of authority for the content of examinations
				for the class and for the evaluation of qualifications of applicants.
				Supplemental job information may be used as a further basis for examinations.
				Provisions for the substitution of related experience, education, or other
				qualifications for specific education and/or experience requirements may be
				made in specific examination announcements for particular positions, even
				though these provisions are not part of the class specification.
In cases of recruitment difficulties or unique position
				  requirements, the Tax Commissioner may use his or her discretion in
				  interpreting minimum experience, training and/or licensure requirements and in
				  accepting equivalent experience, training and/or licensure.