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
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Terms Used In West Virginia Code > Chapter 11 > Article 10A - West Virginia Office of Tax Appeals

  • Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Association: means a partnership, limited partnership or any other form of unincorporated enterprise, owned or conducted by two or more persons. See West Virginia Code 11-22-1
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
  • Document: means any deed, or instrument or writing by which any real property within this state or any interest in real property is granted, conveyed or otherwise transferred to the grantee, purchaser or any other person. See West Virginia Code 11-22-1
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. Source: FDIC
  • Person: means every natural person, association or corporation. See West Virginia Code 11-22-1
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Statute: A law passed by a legislature.
  • Subpoena: A command to a witness to appear and give testimony.
  • Subpoena duces tecum: A command to a witness to produce documents.
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.