The Office of Tax Appeals has exclusive and original jurisdiction to hear and determine all:
(1) Appeals from tax assessments issued by the Tax Commissioner pursuant to article ten of this chapter;
(2) Appeals from decisions or orders of the Tax Commissioner denying refunds or credits for all taxes administered in accordance with the provisions of 11-10-1 et seq. of this code;
(3) Appeals from orders of the Tax Commissioner denying, suspending, revoking, refusing to renew any license, or imposing any civil money penalty for violating the provisions of any licensing law administered by the Tax Commissioner;
(4) Questions presented when a hearing is requested pursuant to the provisions of any article of this chapter which is administered by the provisions of 11-10-1 et seq. of this code;
(5) Matters which the Tax Division is required by statute or legislatively approved rules to hear, except employee grievances filed pursuant to 6C-2-1 et seq. of this code;
(6) Other matters which may be conferred on the office of tax appeals by statute or legislatively approved rules; and
(7) Appeals by any party aggrieved by the valuation of real property and personal property tax assessments and classifications or taxability as set forth in 11-3-1 et. seq. of this code.
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