The Legislature finds that there is a need for an independent quasi-judicial agency separate and apart from the Tax Division to resolve disputes between the Tax Commissioner, county assessors, county commissions, and taxpayers to maintain public confidence in the state tax system. The Legislature does therefore declare that the purpose of this article is to create the West Virginia office of tax appeals to resolve disputes between the Tax Commissioner, county assessors, county commissions, and taxpayers and to prescribe the powers and duties of the office of tax appeals.
Structure West Virginia Code
Article 10A. West Virginia Office of Tax Appeals
§11-10A-1. Legislative Finding; Purpose
§11-10A-3. Office of Tax Appeals Created
§11-10A-4. Principal Office; Place for Hearings; County Commission to Provide Facilities
§11-10A-5. Seal; Authenticating Records; Judicial Notice
§11-10A-8. Jurisdiction of Office of Tax Appeals
§11-10A-9. Appeal to Office of Tax Appeals; Petition; Answer
§11-10A-10. Hearing Procedures
§11-10A-11. Small Claims Hearing
§11-10A-12. Powers of the Office of Tax Appeals
§11-10A-13. Subpoenas; Service; Cost; Fees; Relief; Disobedience; Oath
§11-10A-14. Recording Hearings; Notice; Record; Transcripts; Costs
§11-10A-15. Appearances Before the Office of Tax Appeals
§11-10A-16. Decisions and Orders of the Office of Tax Appeals; Publication
§11-10A-17. Service of Notice of Final Decisions and Orders
§11-10A-18. Finality of Decision by the Office of Tax Appeals; Amount Due Payable; Prompt Refunds
§11-10A-19. Judicial Review of Office of Tax Appeals Decisions
§11-10A-22. Time for Performance of Acts Where Last Day Falls on Saturday, Sunday or Legal Holiday