West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-01E - Review of Appraisals by the County Commission Sitting as an Administrative Appraisal Review Board
Section 110-1E-6 - Intervening

6.1. Who may intervene. -- Upon a showing of good cause, any person who is a taxpayer of ad valorem taxes in any West Virginia county and upon completion of the form provided by the county commission for this purpose may be permitted to intervene in the hearing provided in West Virginia Code § 11-1A-17.

6.2. Who authorizes intervention. -- The issue of whether a person shall be allowed to intervene shall be determined by the county commission, and notification of its decision either allowing or denying intervention shall be provided to the person requesting permission to intervene and to all other parties.