W. Va. Code R. § 121-1-23

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

Section 121-1-23 - Motions

23.1. General. -- All requests to the office of tax appeals shall be made by written motion. Motions shall be served concurrently by the moving party on all other parties of record and proof of service shall be filed. Written opposition, if any, to motions shall be filed within seven (7) days after service. A stipulation requiring action by the office of tax appeals is treated as a motion.

23.2. Pleadings on motions. -- Pleading on motions shall be limited to the motion and a brief in support of the motion and a single response to the motion and a supporting brief.

23.3. Oral argument. -- Oral argument on motions shall be at the discretion, of the presiding administrative law judge.

W. Va. Code R. § 121-1-23