reglab/statecodes huggingface dataset:
West Virginia Code of State Rules › Agency 120 - Economic Development Grant Committee › Title 120 - PROCEDURAL RULE WEST VIRGINIA ECONOMIC DEVELOPMENT GRANT COMMITTEE › Series 120-01 - Committee Meetings, Organization And Operations › Section 120-1-57 - When Room is Too Small

Current through Register Vol. XLI, No. 28, July 12, 2024
57.1. When the meeting room is too small to safely hold the
				  number of people who want to attend the public meeting, based upon applicable
				  guidelines of the State fire marshal or local fire chief, the presiding member
				  of the committee, or the committee as a whole, shall take such action as may be
				  appropriate under the circumstances to allow the meeting to be safely held.
				  This may include, but is not limited to:
57.1.a. Determining whether a larger room is
				  available.
57.1.b. Determine whether or not the number of persons in the
				  room are present for the same Agenda item or for different Agenda items and
				  whether an additional room or space is available where members of the public
				  could wait until the Agenda item in which they have an interest is ready to be
				  considered by the committee.
57.1.c. Determining whether persons in attendance represent
				  the same or different groups and allocating the allowable space for the public
				  among those groups.
West Virginia Code of State Rules › Agency 120 - Economic Development Grant Committee › Title 120 - PROCEDURAL RULE WEST VIRGINIA ECONOMIC DEVELOPMENT GRANT COMMITTEE › Series 120-01 - Committee Meetings, Organization And Operations › Section 120-1-58 - Press, Radio and Television

Current through Register Vol. XLI, No. 28, July 12, 2024
58.1. Any radio or television station is allowed to broadcast
				  or record for later broadcast all or any part of a public meeting that is
				  required to be open to the public or any public hearing authorized by the
				  committee.
58.2. The placement and use of equipment necessary to
				  broadcast, record or photograph a meeting or public hearing may not unduly
				  interfere with the meeting or hearing. The committee must allow equipment to be
				  placed within the room in such a way as to permit its intended use, and the
				  ordinary use of the equipment may not be declared to constitute undue
				  interference with the committee. When the room is too small to accommodate all
				  of the media equipment and a reasonable number individuals desiring to attend
				  the public meeting or hearing, and adequate alternative meeting room is not
				  readily available, the committee, acting in good faith and consistent with the
				  purposes of the government open meetings law, may require the pooling of
				  equipment and the personnel operating it.
West Virginia Code of State Rules › Agency 120 - Economic Development Grant Committee › Title 120 - PROCEDURAL RULE WEST VIRGINIA ECONOMIC DEVELOPMENT GRANT COMMITTEE › Series 120-01 - Committee Meetings, Organization And Operations › Section 120-1-61 - Public Hearings

Current through Register Vol. XLI, No. 28, July 12, 2024
61.1. The committee may hold a public hearing for purposes of
				  gathering information and public comment pertaining to any recommendation for
				  an economic development project, capital improvement project or infrastructure
				  project to be funded in whole or in part by the committee.
61.2. The committee shall hold a public hearing before
				  certifying any project for funding. Notice of this public hearing must be
				  published in one newspaper of general circulation in each of the three
				  congressional districts at least 14 days before the public hearing.
61.3. The committee may hold a public hearing to gather
				  information and obtain public comments on whether it should approve or not
				  approve an application for creation of a downtown redevelopment district under
				  the Downtown Redevelopment Act, W. Va. Code § 8-13B-1 et seq.
61.4. A public hearing may be held prior to, after, or as
				  part of a regular meeting of the committee. A public hearing may also be held
				  on a day when no meeting of the committee is scheduled.
61.4.a. When the public hearing is held during a scheduled
				  meeting of the committee the public hearing shall be convened by the presiding
				  officer of the committee.
61.4.b. When a public hearing is not held during a scheduled
				  meeting of the committee, the public hearing may be convened by any member
				  authorized by the committee or the chair of the committee to preside over the
				  public hearing.
West Virginia Code of State Rules › Agency 120 - Economic Development Grant Committee › Title 120 - PROCEDURAL RULE WEST VIRGINIA ECONOMIC DEVELOPMENT GRANT COMMITTEE › Series 120-01 - Committee Meetings, Organization And Operations › Section 120-1-62 - Notice of Public Hearings

Current through Register Vol. XLI, No. 28, July 12, 2024
62.1. The secretary of the committee shall file notice of any
				  public hearing in the State Register. The notice shall also be published as a
				  class I-O legal advertisement in a newspaper of general circulation in the area
				  that will be the site of the economic development project, the capital
				  improvement project, or the infrastructure project, as the case may be, if
				  funding for the project is approved by the committee in whole or in
				  part.
62.1.a. When the public hearing pertains to projects located
				  in two or more different areas that are served by different newspapers of
				  general circulation, the class I-0 legal advertisement shall be published in at
				  least one newspaper of general circulation in each area.
62.1.b. When the public hearing is held as a condition
				  precedent to certifying a project for funding, in whole or in part, notice of
				  the public hearing notice shall also be published in at least one newspaper of
				  general circulation in each of the three congressional districts at least 14
				  days prior to the day of the public hearing.
West Virginia Code of State Rules › Agency 120 - Economic Development Grant Committee › Title 120 - PROCEDURAL RULE WEST VIRGINIA ECONOMIC DEVELOPMENT GRANT COMMITTEE › Series 120-01 - Committee Meetings, Organization And Operations › Section 120-1-63 - Conduct of Public Hearings

Current through Register Vol. XLI, No. 28, July 12, 2024
63.1. At the appointed time, the presiding member of the
				  committee shall convene the public hearing. Each project for which the hearing
				  is being held shall be discussed separately, in the order they appear in the
				  notice of public hearing: Provided, That the presiding committee member present
				  at the hearing may, in his or her discretion, reorder consideration of the
				  projects when reodering facilitates the conduct of the public hearing and is in
				  the public interest.
63.2. If the committee has requested one or more persons to
				  appear at the public hearing to make one or more presentations regarding a
				  particular project, they shall speak first, in the order decided by the
				  presiding member, and answer any questions committee members may have. After
				  the requested presentation or presentations have been made, the presiding
				  member shall then allow members of the public in attendance who registered
				  prior to the start of the public hearing to speak either as an opponent or
				  proponent of the project. The opponents shall speak first and the proponents
				  last and may have their time to speak limited to five minutes each. Members of
				  the committee present may then ask the opponents and proponents any questions
				  they have and may request any of the presenters or speakers to provide
				  additional information in writing, which shall be sent to the secretary within
				  10 days after the day of the public hearing. Depositing the information in the
				  United States mail, postage prepaid address to the secretary on the
				  10th day shall be deemed compliance with this rule.
				  If the 10th day falls on a Saturday, Sunday or legal
				  holiday in this State, compliance shall be timely if the postmark bears the
				  date of the next day that is not a Saturday, Sunday or legal holiday in this
				  State.
West Virginia Code of State Rules › Agency 120 - Economic Development Grant Committee › Title 120 - PROCEDURAL RULE WEST VIRGINIA ECONOMIC DEVELOPMENT GRANT COMMITTEE › Series 120-01 - Committee Meetings, Organization And Operations › Section 120-1-64 - Written Comments After Public Hearing

Current through Register Vol. XLI, No. 28, July 12, 2024
64.1. Any person, whether in attendance or not in attendance
				  at a public hearing of the committee, may within ten days after the public
				  hearing submit written comments to the secretary of the committee on any item
				  in the Agenda for the public hearing.
64.2. Depositing the comments in the United States mail,
				  postage prepaid, in an envelope addressed to the secretary of the committee, on
				  the 10th day shall be deemed compliance with this
				  rule. If the 10th day falls on a Saturday, Sunday or
				  legal holiday in this State, compliance shall be timely if the postmark bears
				  the date of the next day that is not a Saturday, Sunday or legal holiday in
				  this State.
West Virginia Code of State Rules › Agency 120 - Economic Development Grant Committee › Title 120 - PROCEDURAL RULE WEST VIRGINIA ECONOMIC DEVELOPMENT GRANT COMMITTEE › Series 120-01 - Committee Meetings, Organization And Operations › Section 120-1-71 - Motion Require

Current through Register Vol. XLI, No. 28, July 12, 2024
All action requiring a vote shall be moved by a member of the committee and seconded by a different member of the committee.
West Virginia Code of State Rules › Agency 120 - Economic Development Grant Committee › Title 120 - PROCEDURAL RULE WEST VIRGINIA ECONOMIC DEVELOPMENT GRANT COMMITTEE › Series 120-01 - Committee Meetings, Organization And Operations › Section 120-1-72 - Majority Rule

Current through Register Vol. XLI, No. 28, July 12, 2024
72.1. The vote of the majority of committee members present
				  at the time the vote is taken shall be determinative of the action of the
				  committee except as otherwise provided in these rules, unless a quorum is
				  absent at the time the vote is taken.
72.2. A vote to adjourn shall not require presence of a
				  quorum.
West Virginia Code of State Rules › Agency 120 - Economic Development Grant Committee › Title 120 - PROCEDURAL RULE WEST VIRGINIA ECONOMIC DEVELOPMENT GRANT COMMITTEE › Series 120-01 - Committee Meetings, Organization And Operations › Section 120-1-73 - Motion to Reconsider

Current through Register Vol. XLI, No. 28, July 12, 2024
A motion to reconsider must be made by a committee member who was on the prevailing side in the original action, or by a committee member absent at the time of the original action. The sponsoring of the reconsideration of a matter by the chair of the committee, or other presiding officer, has the effect of a motion to reconsider.
West Virginia Code of State Rules › Agency 120 - Economic Development Grant Committee › Title 120 - PROCEDURAL RULE WEST VIRGINIA ECONOMIC DEVELOPMENT GRANT COMMITTEE › Series 120-01 - Committee Meetings, Organization And Operations › Section 120-1-74 - Motions when Less than Seven Members Present

Current through Register Vol. XLI, No. 28, July 12, 2024
74.1. Notwithstanding Rule 72, when less than seven members
				  of the committee are in attendance at a meeting and an Agenda item fails to
				  receive at least five affirmative or negative votes, the Agenda item shall,
				  upon request of any committee member in attendance at the meeting, be placed by
				  the secretary on the Agenda for the next committee meeting, and continued
				  thereafter upon the Agenda for subsequent meetings until it shall receive five
				  affirmative or negative votes.
74.2. This rule does not apply to a motion to
				  adjourn.
West Virginia Code of State Rules › Agency 120 - Economic Development Grant Committee › Title 120 - PROCEDURAL RULE WEST VIRGINIA ECONOMIC DEVELOPMENT GRANT COMMITTEE › Series 120-01 - Committee Meetings, Organization And Operations › Section 120-1-75 - Call for Vote

Current through Register Vol. XLI, No. 28, July 12, 2024
At the conclusion of debate, the presiding officer shall call for a vote: Provided, That a majority of the committee members present may require a vote at any time.
West Virginia Code of State Rules › Agency 120 - Economic Development Grant Committee › Title 120 - PROCEDURAL RULE WEST VIRGINIA ECONOMIC DEVELOPMENT GRANT COMMITTEE › Series 120-01 - Committee Meetings, Organization And Operations › Section 120-1-76 - Separate Consideration

Current through Register Vol. XLI, No. 28, July 12, 2024
Except as otherwise required by these rules, each Agenda item shall be voted upon separately.
West Virginia Code of State Rules › Agency 120 - Economic Development Grant Committee › Title 120 - PROCEDURAL RULE WEST VIRGINIA ECONOMIC DEVELOPMENT GRANT COMMITTEE › Series 120-01 - Committee Meetings, Organization And Operations › Section 120-1-77 - Consideration of Agenda Items Out of Order

Current through Register Vol. XLI, No. 28, July 12, 2024
Without objection, any Agenda item may be considered out of order at the request of a committee member. If an objection is heard, the request shall be voted upon by the committee.
West Virginia Code of State Rules › Agency 120 - Economic Development Grant Committee › Title 120 - PROCEDURAL RULE WEST VIRGINIA ECONOMIC DEVELOPMENT GRANT COMMITTEE › Series 120-01 - Committee Meetings, Organization And Operations › Section 120-1-78 - Recording Names of Moving Members

Current through Register Vol. XLI, No. 28, July 12, 2024
The secretary shall record the name of the committee member moving and seconding each motion.
West Virginia Code of State Rules › Agency 120 - Economic Development Grant Committee › Title 120 - PROCEDURAL RULE WEST VIRGINIA ECONOMIC DEVELOPMENT GRANT COMMITTEE › Series 120-01 - Committee Meetings, Organization And Operations › Section 120-1-79 - Consideration of Items Not on Agenda

Current through Register Vol. XLI, No. 28, July 12, 2024
Except as to any item that by law requires the publication of notice before consideration by the committee, any member of the committee may, at the close of the regular Agenda, bring a matter not on the Agenda to the committee's attention. The committee may act on such matters or direct that such matter be included in an Agenda for a later meeting of the committee.
West Virginia Code of State Rules › Agency 120 - Economic Development Grant Committee › Title 120 - PROCEDURAL RULE WEST VIRGINIA ECONOMIC DEVELOPMENT GRANT COMMITTEE › Series 120-01 - Committee Meetings, Organization And Operations › Section 120-1-80 - Motion to Act on Matters

Current through Register Vol. XLI, No. 28, July 12, 2024
At any appropriate place on the Agenda, any member of the committee may make a motion for the committee to act upon any matter if the motion is germane to the matter then under consideration.
West Virginia Code of State Rules › Agency 120 - Economic Development Grant Committee › Title 120 - PROCEDURAL RULE WEST VIRGINIA ECONOMIC DEVELOPMENT GRANT COMMITTEE › Series 120-01 - Committee Meetings, Organization And Operations › Section 120-1-81 - Minutes

Current through Register Vol. XLI, No. 28, July 12, 2024
81.1. The secretary of the committee shall prepare written
				  minutes of each meeting within 10 days after date of adjournment of the
				  meeting, or by the next meeting of the committee, whichever is the shorter
				  period of time. Minutes for a meeting that is recessed to another day need not
				  be prepared until after the day the meeting reconvenes and then is
				  adjourned.
81.2. The minutes shall include at least the following
				  information:
81.2.1. The date, time and place of the meeting;
81.2.2. The name of each member of the committee present and
				  absent;
81.2.3. All motions, proposals, resolutions, certifications
				  and other measures proposed, the name of the committee member proposing the
				  same, the name of the committee member seconding the motion, if any, and the
				  disposition of the motion, proposal, resolution, certification or other
				  measure; and
81.2.4. The results of all votes and, upon the request of a
				  member, the roll call votes of each member, by name.
West Virginia Code of State Rules › Agency 120 - Economic Development Grant Committee › Title 120 - PROCEDURAL RULE WEST VIRGINIA ECONOMIC DEVELOPMENT GRANT COMMITTEE › Series 120-01 - Committee Meetings, Organization And Operations › Section 120-1-82 - Public Records of the Committee; Inspection and Copying

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82.1. All written recommendations for possible projects, all
				  applications for project funding, all attachments, exhibits and maps, by
				  whatever name called, submitted to the committee during a public meeting or
				  hearing or by mail or hand delivery to a committee member and all minutes of
				  meetings and transcripts of public meetings and hearings are public records
				  that shall be available for public inspection in the office of the Secretary of
				  Tax and Revenue, Building 1, Room W-300, State Capitol Complex, during normal
				  business hours of his or her office.
82.2. Members of the public, including the media, may
				  purchase copies of some, all or any portion of the records described in
				  subsection 82.1 of this rule upon paying or agreeing to pay a copying charge of
				  25 cents per page plus the cost of postage if the item is to be mailed to the
				  person requesting the copy.
82.3. Notwithstanding subsection 82.1 and 82.2 of this rule,
				  minutes of and transcripts of matters discussed in executive session are not
				  available for inspection and no copies shall be made without an affirmative
				  vote of the committee.
West Virginia Code of State Rules › Agency 120 - Economic Development Grant Committee › Title 120 - PROCEDURAL RULE WEST VIRGINIA ECONOMIC DEVELOPMENT GRANT COMMITTEE › Series 120-01 - Committee Meetings, Organization And Operations › Section 120-1-83 - Written Protest to Committee

Current through Register Vol. XLI, No. 28, July 12, 2024
83.1. In the event the custodian of public records of the
				  committee denies, in whole or in part, any written request made to the
				  custodian under the West Virginia Freedom of Information Act, W. Va. Code
				  §
									29B-1-1, to inspect or copy any public record of the committee, and the
				  person making the request is not satisfied with the response, he or she shall
				  file a written protest with the committee requesting that the matter be taken
				  up by the committee the next time the committee meets. The protest shall be
				  mailed or hand delivered to chair or secretary of the committee.
83.2. For purposes of this rule, the custodian of public
				  records of the committee shall be the Secretary of Tax and Revenue.
83.3. Subsection 83.1 shall be of no effect after the
				  committee completes its work and disbands.
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 121-1-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. --
				These procedural rules govern the practice and procedure in all cases and
				proceedings before the West Virginia office of tax appeals. These rules shall
				be known and may be referred to as the "office of tax appeals rules" and may be
				cited as "OTA".
1.2. Authority. --
				These procedural rules are issued under the authority of W. Va. Code §
									11-10A-20.
1.3. Filing Date. -- June 21, 2023
1.4. Effective Date. -- July 21,
				2023
1.5. Intent. -- The intent of
				these procedural regulations is to provide the public with a clear, uniform,
				prompt, efficient, inexpensive, and just system of resolving controversies with
				the West Virginia state tax department that are within the jurisdiction of the
				West Virginia office of tax appeals under the provisions of article 10A of
				chapter 11 of the W. Va. Code.
1.6.
				Construction. -- These procedural rules shall be liberally construed to secure
				the just, speedy, and inexpensive determination of every controversy and shall
				not be construed to limit or repeal rights afforded or requirements imposed by
				statute or otherwise.
1.7. Save for
				the specific provisions of Section 52 below, these rules apply equally to
				appeals of property taxes and all other taxes administered by the Tax
				Commissioner pursuant to Article 10 of Chapter 11 of the West Virginia
				Code.
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 121-1-3 - Name of office, location and business hours

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1. Name. The name of the office is the West
				Virginia office of tax appeals.
3.2. Office location. The principal office of
				the office of tax appeals shall be in Charleston, West Virginia, located at
				1012 Kanawha Blvd, East, Suite 300.
3.3. Business Hours. The office of tax
				appeals shall be open during business hours on all days, except Saturdays,
				Sundays, and legal holidays in the state of West Virginia, for the purpose of
				receiving petitions, pleadings, motions, and other papers. Business hours are
				from 8:30 a.m. to 5:00 p.m. For legal holidays, see section 7 of this
				rule.
3.4. Mailing Address.
3.4.1. Mail sent to the office of tax appeals
				by United States mail should be addressed to:
West Virginia Office of Tax Appeals
P.O. Box 2751
Charleston, WV. 25330-2751
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 121-1-4 - Timely filing

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1. General.
				-- Any petition, statement or other document required to be filed within a
				prescribed period, or on or before a prescribed date, is timely filed if it is
				delivered in person on or before the due date to the office of tax appeals at
				its office during normal business hours.
4.2. Timely deposited in U.S. mail or with
				other private carrier. Any petition, statement or other document required to be
				filed within a prescribed period, or on or before a prescribed date, that is
				delivered by the United States mail or other private carrier to the office of
				tax appeals is timely filed if the item being sent has a mark (postmark or
				otherwise) showing the date the item was sent stamped on the envelope that is
				within the prescribed period or on or before the prescribed date for filing,
				and the envelope was deposited in the United States mail, or with the private
				carrier, postage prepaid, and properly addressed to the office of tax
				appeals.
4.3. Registered or
				certified mail. If the document is sent by U.S. registered mail, the date of
				registration of the document shall be treated as the postmark date. If the
				document is sent by U.S. certified mail, and the sender's receipt is postmarked
				by the postal employee to whom the document is presented, the date of the U.S.
				postmark on the receipt shall be treated as the postmark date of the document.
				Accordingly, the risk that the document will not be postmarked on the day that
				it is deposited in the mail may be eliminated by the use of registered or
				certified mail.
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 121-1-5 - Computation of time

Current through Register Vol. XLI, No. 28, July 12, 2024
5.1. General.
				-- In computing any period of time prescribed or allowed by these rules or by
				direction of the office of tax appeals or by any applicable statute that does
				not provide otherwise, the day of the act, event, or default from which a
				designated period of time begins to run shall not be included, and (except as
				provided in subsection 6.2.) the last day of the period so computed shall be
				included. If service is made by regular mail, then a period of time computed
				with respect to the service shall begin on the day after the date of
				mailing.
5.2. Saturdays, Sundays,
				and holidays. -- Saturdays, Sundays, and all legal holidays in the State of
				West Virginia shall be counted, except that:
5.2.1. If the period prescribed or allowed is
				less than seven (7) days, then intermediate Saturdays, Sundays, and legal
				holidays in the state of West Virginia shall be excluded in the
				computation;
5.2.2. If the last day
				of the period so computed is a Saturday, Sunday, or a legal holiday in the
				state of West Virginia, then that day shall not be included and the period
				shall run until the end of the next day which is not a Saturday, Sunday, or
				legal holiday in this state; and
5.2.3. If any act is required to be taken or
				completed no later than (or at least) a specified number of days before a date
				certain, then the earliest day of the period so specified shall not be included
				if it is a Saturday, Sunday, or a legal holiday in the state of West Virginia,
				and the earliest such day shall be the next preceding day which is not a
				Saturday, Sunday, or a legal holiday in this state. When a legal holiday falls
				on a Sunday, the next day shall be considered a holiday; and, when a legal
				holiday falls on a Saturday, the preceding day shall be considered a
				holiday.
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 121-1-6 - West Virginia legal holidays

Current through Register Vol. XLI, No. 28, July 12, 2024
6.1. General. -- Legal holidays within the
				State of West Virginia, in addition to any other day appointed as a holiday by
				the President of the United States or the governor of this state, are as
				follows:
New Year's Day -- January 1.
Birthday of Martin Luther King, Jr. -- Third Monday in
				  January.
President's Day_-- Third Monday in February.
Memorial Day -- Last Monday in May.
Juneteenth -- June 19.
West Virginia Day -- June 20.
Independence Day -- July 4.
Labor Day -- First Monday in September.
Columbus Day -- Second Monday in October.
State General election day -- First Tuesday in November (even
				  number years).
Veterans Day -- November 11.
Thanksgiving Day -- Fourth Thursday in November.
The Friday after Thanksgiving Day.
Christmas Day -- December 25.
6.2. Special rule. -- When a holiday
				described in subsection 6.1 falls on a Sunday, then the following Monday is the
				legal holiday. When the holiday falls on a Saturday, then the preceding Friday
				is the legal holiday. This subsection does not apply to primary, general or
				special election days in this state.
6.3. Election days. -- State primary, general
				and special election days are also legal holidays in West Virginia:
General election day -- The Tuesday after the first Monday in
				  November of each even year.
Primary election day -- The second Tuesday in May of each
				  even year.
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 121-1-7 - Enlargement or reduction of time

Current through Register Vol. XLI, No. 28, July 12, 2024
7.1. General. -- Unless precluded by statute,
				the administrative law judge, in his or her discretion, may make longer or
				shorter any period provided by these rules. The period fixed by statute, within
				which to file a petition invoking the jurisdiction of the office of tax
				appeals, may not be extended by an administrative law judge.
7.2. Continuances. -- As to continuances, see
				section 24 of this rule.
7.3.
				Briefs. -- Where the dates for filing briefs are fixed, an extension of time
				for filing a brief or the granting of leave to file a brief after the due date
				shall correspondingly extend the time for filing any other brief due at the
				same time and for filing succeeding briefs, unless the administrative law judge
				shall order otherwise.
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 121-1-8 - Office records

Current through Register Vol. XLI, No. 28, July 12, 2024
8.1. Removal of
				records. -- No original record, paper, document, or exhibit filed with the
				office of tax appeals shall be taken from the hearing room or from the offices
				of the office of tax appeals or from the custody of an administrative law judge
				or employee of the office, except as authorized by an administrative law judge
				or except as may be necessary for the executive director to furnish copies or
				to transmit the same for appeal or other official purposes. With respect to
				return of exhibits after a decision of the office becomes final, see
				subdivision 38.2 of this rule.
8.2.
				Copies of Records.
8.2.1. Administrative
				decisions; with the exception of Property Tax Appeals.
8.2.1.a. Administrative decisions issued by
				the office of tax appeals subsequent to hearing shall be redacted to preserve
				confidentiality and, after they become final, shall be filed in the State
				Register maintained and published by the West Virginia secretary of state. A
				copy shall also be posted on the website maintained for the office of tax
				appeals.
8.2.1.b. A plain or
				certified copy of the redacted decision may be obtained by any person not a
				party to the proceeding upon application to the executive director of the
				office of tax appeals and payment of the required fee and postage. In the event
				the decision is appealed to a court in this state, a plain or certified copy of
				the decision, as issued and without redaction, may be obtained by any person
				not a party to the proceeding upon application to the executive director of the
				office of tax appeals and payment of the required fee and postage, if the
				copies are to be mailed to the applicant.
8.2.1.c. A plain or certified copy of a
				decision may be obtained by any person who is a party to the proceeding upon
				application to the executive director of the office of tax appeals and payment
				of the required fee and postage, if the copies are to be mailed to the
				applicant.
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 121-1-9 - Confidentiality of records and information

Current through Register Vol. XLI, No. 28, July 12, 2024
9.1. The confidentiality rules set forth in
				W. Va. Code §
									11-10-5d, to the extent not
				inconsistent with the provisions of article 10A, chapter 11 of the Code, are
				applicable to all records and to all employees of the office of tax appeals, as
				provided in W. Va. Code §
									11-10A-23.
9.2. Records of OTA are exempt from FOIA. --
				Records pertaining to petitions filed with the office of tax appeals are not
				subject to disclosure under the state freedom of information act, W. Va. Code
				§
									29B-1-1 et seq., as provided in
				W. Va. Code §
									11-10A-10(g).
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 121-1-10 - Proceedings not open to public

Current through Register Vol. XLI, No. 28, July 12, 2024
10.1. Except for property tax assessments,
				proceedings before the office of tax appeals are not open to the public. Unless
				prior permission is granted by the office of tax appeals, no person shall be
				permitted to make photographs, video recordings, sound recordings, or any other
				form of recording of proceedings, or any sound, video, or other form of
				transmission or broadcast of proceedings. Unless prior permission is granted by
				the office of tax appeals, these activities are not permitted in areas
				immediately adjacent to the hearing room. With prior approval of the office of
				tax appeals, photographs, video recordings, sound recordings, other forms of
				recordings, and sound, video, or other forms of transmissions or broadcasts may
				be made of ceremonial proceedings in the hearing room.
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 121-1-11 - Seal; authenticating records; judicial notice

Current through Register Vol. XLI, No. 28, July 12, 2024
11.1. 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.
11.2. The courts of this state take judicial
				notice of the seal as provided in W. Va. Code §
									11-10A-5.
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 121-1-12 - Payment of fees or charges

Current through Register Vol. XLI, No. 28, July 12, 2024
12.1. Payments to the office of tax appeals
				for fees or other charges shall be made in United States currency, or by check,
				money order or other draft payable in United States currency that is made
				payable to the order of the "State of West Virginia". Payments shall be mailed
				or delivered to the executive director of the office of tax appeals in
				Charleston, West Virginia. The Office of Tax Appeals does not accept cash or
				credit cards for payments of any kind.
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 121-1-13 - Disability of administrative law judge

Current through Register Vol. XLI, No. 28, July 12, 2024
13.1. In the event of the death, sickness, or
				disability of an administrative law judge after he or she has heard any part of
				the case, his or her successor or alternate may continue the proceeding and
				decide the matter, if, in the discretion of the chief administrative law judge,
				continuing the proceeding will not injure a party to the proceeding or
				otherwise result in injustice, or the chief administrative law judge may, in
				his or her discretion, order the matter reheard.
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 121-1-14 - Form and style of papers

Current through Register Vol. XLI, No. 28, July 12, 2024
14.1. Caption, date, and signature required.
				-- All papers filed with the office of tax appeals shall have a caption, shall
				be dated, contain the Docket Numbers, (if known) and shall be signed.
14.1.1. Date. -- The date of signature shall
				be placed on all papers filed with the office of tax appeals.
14.1.2. Signature. -- The original signature,
				either of the party or the party's representative, shall be subscribed in
				writing to the original of every paper filed by or for that party with the
				office of tax appeals, except as otherwise provided by these rules.
14.1.2.a. An individual rather than a firm
				name shall be used, except that the signature of a petitioner corporation,
				partnership, limited liability company, other legal entity, or unincorporated
				association shall be in the name of the corporation, partnership, limited
				liability company, other legal entity, or association by one of its active and
				authorized officers, partners
,
or members, as for
				example "ABC Company, Inc., by Richard Roe, President".
14.1.2.b. The name, mailing address, and
				telephone number of the party or the party's representative, as well as the
				representative's state court bar number, if any, shall be typed or printed
				immediately beneath the written signature.
14.1.2.c. The mailing address of a signatory
				shall include a firm name if it is an essential part of the accurate mailing
				address.
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 121-1-15 - Docketing of cases

Current through Register Vol. XLI, No. 28, July 12, 2024
15.1. Upon
				the filing of the petition, the executive director shall do all of the
				following:
15.1.1. Time-stamp all
				pleadings.
15.1.2. Assign an
				individual docket number to the proceeding.
15.1.3. Secure all original pleadings for
				safekeeping.
15.1.4. Establish a
				separate docket record for each case on a form approved by the chief
				administrative law judge.
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 121-1-16 - Appearances and representation of parties

Current through Register Vol. XLI, No. 28, July 12, 2024
16.1. In general. -- A petitioner may appear
				before the office of tax appeals in his or her own behalf, or by a
				representative. When a Petitioner chooses to have the assistance of a
				representative they must sign a written waiver of the confidentiality
				provisions of West Virginia Code Section
				11-10-5d. A Petitioner may use the
				West Virginia Tax Department form WV-2848 (designation of a power of attorney)
				to waive confidentiality, or they may do so by signing the waiver of
				confidentiality that can be found attached to the petition. A petitioner may be
				represented, for example, by a lawyer qualified to practice law in this state
				(or by co-counsel of record so qualified); or by a certified public accountant;
				or by a registered public accountant; or by a person who is an enrolled agent
				for Internal Revenue Service purposes; or by virtually any other adult
				person.
16.2.
Pro
				se
appearance. -- Where a party attempts to represent himself or
				herself and, in the opinion of the office of tax appeals there is a serious
				question as to such party's competence to do so, the office of tax appeals, if
				it deems justice so requires, may continue the case until appropriate steps
				have been taken to obtain an adjudication of the question by a court having
				jurisdiction so to do, or may take such other action as it deems
				proper.
16.3. Representative not to
				engage in unauthorized practice of law.
16.3.1. While a person who is not authorized
				to practice law in this state may generally represent a petitioner before the
				office of tax appeals, that person may not engage in the unauthorized practice
				of law. Specifically, a representative may not appear on behalf of a Petitioner
				at any prehearing or evidentiary hearing. This does not prevent a
				representative such as a CPA from attending a hearing as a witness.
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 121-1-17 - Ex parte communications

Current through Register Vol. XLI, No. 28, July 12, 2024
17.1. All parties and their representatives
				shall have access to administrative law judges on an equal basis.
17.2. No party, either directly or through a
				representative, may communicate in writing with an administrative law judge
				about any aspect of the merits of the case unless a copy of the written
				communication is promptly delivered to the opposing representative or, if there
				is none, to the opposing party.
17.3. Similarly, no party may, either
				directly or through a representative, communicate orally with an administrative
				law judge about any aspect of the merits of the case without providing prior
				notice to the opposing representative or, if there is none, to the opposing
				party.
17.4. On the other hand, any
				party may, unilaterally, seek clarification of purely procedural matters,
				either orally or in writing, by directing questions about the same to the
				executive director of the 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 121-1-20 - Service of papers

Current through Register Vol. XLI, No. 28, July 12, 2024
20.1. When
				required. -- Except as otherwise required by this rule or directed by the
				office of tax appeals, all pleadings, motions, orders, decisions, notices,
				demands, briefs, appearances, or other similar documents or papers relating to
				a case or other proceeding before the office of tax appeals, also referred to
				as the papers in a case, shall be served on each of the parties or if the
				parties have an attorney or representative, the papers shall be served on
				them.
20.2. Manner of Service.
20.2.1. General.
20.2.1.a. Petitions. -- All petitions
				invoking the jurisdiction of the office of tax appeals and commencing the case
				or proceeding shall be served by the executive director of the office of tax
				appeals.
20.2.1.b. Other documents.
				-- All other papers required to be served on a party shall be served by the
				party who filed the paper unless otherwise provided in this rule or directed by
				the office of tax appeals.
20.2.1.c. Certificate of service. -- Except
				for petitions invoking the jurisdiction of the office of tax appeals, the
				original paper filed with the executive director shall include a certificate by
				a party or a party's representative of record that service of that paper has
				been made on the party to be served or the party's representative of
				record.
20.2.1.d. Method of
				service.
20.2.1.d.1. By mail. -- Service of a
				document may be made by mail directed to the party, or the party's
				representative of record, at the person's last known address. Service by mail
				is complete upon mailing, and the date of such mailing shall be the date of
				such service.
20.2.1.d.2. By email.
				- Service of document may be made by email directed to the party, or the
				party's representative of record. The parties are encouraged to generate a
				delivery receipt.
20.2.1.d.3.
				Alternative delivery. -- As an alternative to service by mail, service may be
				made by delivery to a party, or a party's representative of record.
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 121-1-21 - General rules of pleading

Current through Register Vol. XLI, No. 28, July 12, 2024
21.1. Purpose. -- The purpose of the
				pleadings is to give the parties and the office of tax appeals fair notice of
				the matters in controversy and the basis for their respective
				positions.
21.2. Pleading to be
				concise and direct. -- Each statement of fact in a pleading shall be simple,
				concise, and direct. No technical forms of pleading are required.
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 121-1-22 - Amending the Petition

Current through Register Vol. XLI, No. 28, July 12, 2024
22.1.
				Amendments.
22.1.1. A party may amend a
				Petition once, as a matter of course, at any time before the Tax Commissioner's
				answer is served.
22.1.2. If the
				pleading is one to which no responsive pleading is permitted, a party may so
				amend it at any time within thirty (30) days after it is served.
22.1.3. Otherwise, a party may amend a
				Petition only by leave of the presiding administrative law judge or by written
				consent of the adverse party, and leave shall be given freely when justice so
				requires. However, no Petitioner may utilize this Section in an attempt to
				defeat a missed filing deadline. In all cases, original petitions, and amended,
				this Tribunal will follow West Virginia Code Section
				11-10A-9 and look back sixty (60)
				days prior to receipt of the filing to determine if jurisdiction has been
				established. A motion for leave to amend a Petition shall state the reasons for
				the amendment and shall be accompanied by the proposed amendment. Any motion
				regarding amending a Petition shall be governed by the provisions of Section 23
				below.
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 121-1-23 - Motions

Current through Register Vol. XLI, No. 28, July 12, 2024
23.1. General. --
				All requests to the office of tax appeals shall be made by written motion.
				Motions shall be served concurrently by the moving party on all other parties
				of record and proof of service shall be filed. Written opposition, if any, to
				motions shall be filed within seven (7) days after service. A stipulation
				requiring action by the office of tax appeals is treated as a motion.
23.2. Pleadings on motions. -- Pleading on
				motions shall be limited to the motion and a brief in support of the motion and
				a single response to the motion and a supporting brief.
23.3. Oral argument. -- Oral argument on
				motions shall be at the discretion, of the presiding administrative law
				judge.