W. Va. Code R. § 121-1-35

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

Section 121-1-35 - Consolidation; separate evidentiary hearings

35.1. Consolidation.

35.1.1. Common facts or law. -- When cases involving a common question of law or fact are pending before the office of tax appeals, the presiding administrative law judge may order a joint hearing of any or all the matters in issue, or order all the cases consolidated, and he or she may make such orders concerning proceedings therein as may tend to avoid unnecessary costs or delay or duplication.

35.1.2. Absence of common issue or facts. -- Similar action may be taken where cases involve different tax liabilities of the same parties, notwithstanding the absence of a common issue.

35.2. Separate hearings. -- The office of tax appeals, in furtherance of convenience or to avoid prejudice, or when separate hearings will be conducive to expedition or economy, may order a separate hearing of any one or more claims or defenses or issues, or of the tax liability of any party or parties. The office of tax appeals may enter appropriate orders or decisions with respect to any such claims, defenses, issues, or parties that are tried separately.

W. Va. Code R. § 121-1-35