West Virginia Code
Article 10A. West Virginia Office of Tax Appeals
§11-10A-10. Hearing Procedures

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

Structure West Virginia Code

West Virginia Code

Chapter 11. Taxation

Article 10A. West Virginia Office of Tax Appeals

§11-10A-1. Legislative Finding; Purpose

§11-10A-2. Definitions

§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-6. Chief Administrative Law Judge; Appointment, Term and Vacancy; Qualifications; Compensation; Conflicts of Interest Prohibited; Removal

§11-10A-7. Powers and Duties of Chief Administrative Law Judge; All Employees, Except Chief Administrative Law Judge, Members of Classified Service; Qualifications of Administrative Law Judges

§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-20. Rules Required

§11-10A-21. Timely Filing

§11-10A-22. Time for Performance of Acts Where Last Day Falls on Saturday, Sunday or Legal Holiday

§11-10A-23. Confidentiality