WVC 11 - 10 A- 5
§11-10A-5. Seal; authenticating records; judicial notice.
The office of tax appeals shall have a seal. The seal shall
have the following words engraved thereon: "West Virginia Office
of Tax Appeals." The office of tax appeals shall authenticate all
of its orders, records and proceedings with the seal; and the
courts of this state shall take judicial notice of the seal.