W. Va. Code R. § 121-1-50
Current through Register Vol. XLI, No. 50, December 13, 2024
Section 121-1-50 - Preparation of the record on appeal50.1. General. -- Upon receiving written notice of any appeal by a party from a decision or other final order of the office of tax appeals, to the West Virginia Intermediate Court of Appeals, the office of tax appeals shall be responsible for seeing that the record of the case is prepared for submission to the intermediate court of appeals pursuant to the provisions of West Virginia Code Section 29A-5-4.50.2. Contents. -- The record for appeal shall consist of a copy of the office of tax appeals original file, including, but not limited to, the following items: 50.2.1. A certified list of docket entries showing the dates of filing and the nature of all documents filed and the date and disposition of all proceedings conducted.50.2.2. All papers, including, but not limited to, all of the following items: 50.2.2.g. Intermediate rulings,50.2.2.h. The decision or order being appealed,50.2.2.i. The original transcript(s) of the hearing(s), and50.2.2.j. Original exhibits.50.3. Payment of costs. -- The reasonable cost of preparing the record for transmission to the Intermediate Court of Appeals shall be paid by the party appealing. If both parties appeal to the Intermediate Court of Appeals the reasonable cost of preparing the record shall be shared equally by both parties. Any party to the Intermediate Court of Appeals appeal will be provided with a copy of the Office of Tax Appeals' record, upon a written request and payment of the cost of copying the same.50.4. Index of record. -- At the time the executive director forwards the record on appeal to the clerk of the Intermediate Court of Appeals, the executive director shall forward to each of the parties a copy of the index to the record on appeal.W. Va. Code R. § 121-1-50