Statutes, codes, and regulations
West Virginia Administrative Code
Agency 121 - Tax AppealsTitle 121 - PROCEDURAL RULE WEST VIRGINIA OFFICE OF TAX APPEALS
Series 121-01 - Rules of Practice and Procedure Before the West Virginia Office of Tax Appeals
Section 121-1-20 - Service of papers

W. Va. Code R. § 121-1-20

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Current through Register Vol. XLI, No. 50, December 13, 2024
Section 121-1-20 - Service of papers
20.1. When required. -- Except as otherwise required by this rule or directed by the office of tax appeals, all pleadings, motions, orders, decisions, notices, demands, briefs, appearances, or other similar documents or papers relating to a case or other proceeding before the office of tax appeals, also referred to as the papers in a case, shall be served on each of the parties or if the parties have an attorney or representative, the papers shall be served on them.
20.2. Manner of Service.
20.2.1. General.
20.2.1.a. Petitions. -- All petitions invoking the jurisdiction of the office of tax appeals and commencing the case or proceeding shall be served by the executive director of the office of tax appeals.
20.2.1.b. Other documents. -- All other papers required to be served on a party shall be served by the party who filed the paper unless otherwise provided in this rule or directed by the office of tax appeals.
20.2.1.c. Certificate of service. -- Except for petitions invoking the jurisdiction of the office of tax appeals, the original paper filed with the executive director shall include a certificate by a party or a party's representative of record that service of that paper has been made on the party to be served or the party's representative of record.
20.2.1.d. Method of service.
20.2.1.d.1. By mail. -- Service of a document may be made by mail directed to the party, or the party's representative of record, at the person's last known address. Service by mail is complete upon mailing, and the date of such mailing shall be the date of such service.
20.2.1.d.2. By email. - Service of document may be made by email directed to the party, or the party's representative of record. The parties are encouraged to generate a delivery receipt.
20.2.1.d.3. Alternative delivery. -- As an alternative to service by mail, service may be made by delivery to a party, or a party's representative of record.

W. Va. Code R. § 121-1-20