W. Va. Code R. § 110-12D-14

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-12D-14 - Appeals; Hearing on Decision to Suspend, Revoke, Not Renew, or Not Issue Business Registration Certificate for Failure to Pay Delinquent Property Taxes

14.1. A taxpayer may request a hearing before the West Virginia Office of Tax Appeals challenging the Tax Commissioner's notice of suspension, cancellation, non-issuance or non-renewal of taxpayer's business registration certificate. The taxpayer may initiate a proceeding before the Office of Tax Appeals by timely filing a written petition with the Office of Tax Appeals, within 60 days after receiving the Tax Commissioner's notice that succinctly states:

14.1.1. The nature of the case;

14.1.2. The facts on which the appeal is based; and

14.1.3. Each question presented for review by the Office of Tax Appeals.

14.1.4. A petition filed pursuant to subsection 14.1 of this section is timely filed if postmarked or hand delivered to the Office of Tax Appeals within sixty days of the date the taxpayer received written notice of the Tax Commissioner's suspension, non-issuance or non-renewal of taxpayer's business registration certificate.

14.2. The taxpayer may not continue to engage in business activities while either the hearing, the administrative decision resulting from the hearing, or any resulting appeal is pending in the courts of this State.

14.3. Because the Tax Commissioner is required by W. Va. Code § 11-12-5 to suspend, cancel, or refuse to renew, or issue a business registration certificate when the county sheriff, in writing, notifies the Tax Commissioner that the taxpayer's personal property taxes are delinquent, the Office of Tax Appeals may only determine whether or not the taxpayer is delinquent in paying personal property taxes on personal property held for sale or use in taxpayer's business.

14.3.1. Only evidence relevant to the payment or non-payment of the personal property taxes in issue may be considered. The Office of Tax Appeals has no jurisdiction to determine either the value or taxability of the property.

14.3.2. If the Office of Tax Appeals determines the taxpayer was delinquent in payment of personal property taxes for the specified property tax years, the Office of Tax Appeals shall uphold the Tax Commissioner's action in suspending, canceling, or refusing to renew or issue, taxpayer's business registration certificate.

14.3.3. If the Office of Tax Appeals determines the sheriff was not correct in stating the taxpayer was delinquent in payment of personal property taxes for the specified property tax year(s), the Office of Tax Appeals shall order the taxpayer's business registration certificate be reinstated, renewed or issued, as is appropriate under the circumstances of the case.

14.4. When the taxpayer has multiple business registration certificates subject to the Tax Commissioner's notice, this section of the rule, including the provision for appeal, applies to each business registration certificate the Tax Commissioner intends to suspend, cancel, or not renew, or issue, as the case may be, for failure to pay ad valorem personal property taxes, as stated in the notice served on the taxpayer.

14.5. When the taxpayer receives a separate notice of the Tax Commissioner's intent to suspend, cancel, or not renew, or issue, as the case may be, for some but not all of the taxpayer's business registration certificates, the taxpayer shall file a separate petition must be filed with the Office of Tax Appeals for each separate notice.

W. Va. Code R. § 110-12D-14