§11-25-9. Hearings and appeals.
Any claimant aggrieved by the denial in whole or in part of
his claim for relief, except when the denial is based upon the
late filing of a claim for relief, may demand a hearing within
thirty days after such denial by filing with the state tax
commissioner a verified petition for hearing, which petition
shall set forth with definiteness and particularity the reasons
for objecting to such denial. In every case where a petition is
filed, the state tax commissioner shall assign a time and place
for a hearing upon the same and shall proceed in accordance with
the provisions of article ten of this chapter and all of the
applicable provisions of said article ten shall be applicable
with like effect as if the petition were a petition for
reassessment as provided in said article ten. In connection with
holding any such hearing, the state tax commissioner shall have
all of the relevant powers and authority set forth in said
article ten. An appeal from a final decision of the state tax
commissioner made after any such hearing may be taken by the
claimant in accordance with the provisions of said article ten of
this chapter, and such appeal shall be processed and determined
with like effect as if said claimant were a "taxpayer" as that
term is used in said article ten.
Note: WV Code updated with legislation passed through the 2016 Regular Session
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