West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-42 - Personnel Rule for the Tax Division
Section 110-42-4 - Classification Plans

Universal Citation: 110 WV Code of State Rules 110-42-4

Current through Register Vol. XLI, No. 38, September 20, 2024

4.1. Preparation of Plans. -- The Tax Commissioner shall prepare, maintain, and revise a comprehensive classification plan for all positions in the classified and the classified-exempt service of the Tax Division. The plan shall be based on an investigation and analysis of the duties and responsibilities of each position. The classification plan shall include an appropriate title for each class.

4.2. Revision of Plans. -- The Tax Commissioner may request approval from the State Personnel Board to eliminate or modify existing classes of positions, or create new classes of positions.

4.3. Class Specifications.

4.3.1. A class specification is a general description of the kinds of work characteristic of positions properly allocated to that class and does not prescribe the duties of any position. It does not limit the expressed or implied authority of the Tax Division to prescribe or alter the duties of any position.

4.3.2. Class specifications are descriptive and are not restrictive. The fact that all the actual tasks performed by the incumbent of a position do not appear in the specifications of a class to which the position has been allocated does not mean that the position is necessarily excluded from the class, nor shall any one example of a typical task taken without relation to the other parts of the specification be construed as determining that a position should be allocated to the class.

4.3.3. The statement of minimum qualifications expresses the lowest acceptable level of education, experience, licensure and/or professional standards generally necessary for an employee to successfully perform the required duties of positions in the job class. The use of a particular expression of qualifications, requirements, or other attributes shall not be held to exclude others not mentioned.

4.3.4. In cases of recruitment difficulties or unique position requirements, the Tax Commissioner in collaboration with the Board may use his or her discretion in interpreting minimum experience, training licensure and/or professional standards.

4.3.5. The Director shall consider class specifications as a primary source of authority for the content of examinations for the class and for the evaluation of qualifications of applicants. Supplemental job information may be used as a further basis for examinations. Provisions for the substitution of related experience, education, or other qualifications for specific education and/or experience requirements may be made in specific examination announcements for particular positions, even though these provisions are not part of the class specification.

In cases of recruitment difficulties or unique position requirements, the Tax Commissioner may use his or her discretion in interpreting minimum experience, training and/or licensure requirements and in accepting equivalent experience, training and/or licensure.

4.4. Classification of Positions. -- The Tax Commissioner has the sole authority for the classification process.

4.4.1. The Tax Commissioner shall consider the class specifications to determine the class to which any position shall be allocated, and give consideration to the general duties, specific tasks, and responsibilities required and relationship to other classes.

4.4.2. The classification of a position shall not be based upon the individual characteristics or performance level of the employee occupying the position nor upon the classification of other positions.

4.4.3. The Tax Commissioner may authorize job audits for the purpose of position classification and for maintaining the integrity of the classification system.

4.5. Position Descriptions.

4.5.1. Position description forms shall be prescribed by the Tax Commissioner.

4.5.2. The position description is an official record of the duties and responsibilities assigned to a position and shall be used by the Tax Commissioner to allocate the position to its proper class.

4.5.3. The position description shall include a current description of specific duties, responsibilities and other pertinent information about the position as assigned by the Tax Commissioner.

4.5.4. The position description shall not be construed in any way to limit the expressed or implied authority of the Tax Commissioner to prescribe or alter the duties of any position.

4.5.5. Position descriptions shall be kept current by the Tax Division for each position under its jurisdiction. When the Tax Division significantly alters the duties and responsibilities of a position, the Tax Division shall provide for a revised position description, certifying with signature its accuracy and completeness.

4.5.6. If the Tax Division initiates significant alterations in the duties and responsibilities of a position, the Tax Division will evaluate a new position description to ensure the employee remains appropriately classified. If the incumbent in the position is not satisfied with the determination of the Tax Division, they may file a request for reconsideration with the Tax Commissioner's Office within fifteen (15) working days of the change in position description and request a review of his or her position. If the employee is not satisfied with the Tax Commissioner's Office decision, he or she may file a grievance with the Public Employees Grievance Board as provided for in W. Va. Code § 6C-2-1 et seq.

4.5.7. Falsification of information on position description forms may be grounds for disciplinary action.

4.6. Reclassification.

4.6.1. Upon its own initiative, or at the request of the Tax Division, the Board may reclassify positions by the creation or elimination of classes, or the revision of the definition of the work. The Tax Commissioner shall provide to the Board a current description of the duties and responsibilities assigned to each position affected.

4.6.2. The employee in the position at the time of a reclassification is entitled to continue to serve in that position, provided that the employee meets the minimum requirements. If ineligible to continue in the position, he or she may be transferred, promoted, or demoted by appropriate action in accordance with the provisions of this rule as the Tax Commissioner may determine to be applicable. In any case, in which the incumbent is ineligible to continue in the position, and he or she is not transferred, promoted or demoted, the provisions of this rule regarding separations applies.

4.6.3. Any incumbent in a reclassified position, may file a request for reconsideration with the Tax Commissioner's Office and request a review of his or her position within fifteen (15) working days of the reclassification. If the employee is not satisfied with the Tax Commissioner's Office decision, he or she may file a grievance with the Public Employees Grievance Board as provided for in W. Va. Code § 6C-2-1 et seq.

4.7. Position Reallocation. -- Whenever significant changes occur in the duties and responsibilities permanently assigned to a position, the Tax Commissioner shall reallocate the position to its proper class. The incumbent may seek a reconsideration of the decision by submitting a written request to the Tax Commissioner within fifteen (15) working days of the notification of the decision. If the employee is not satisfied with the Tax Commissioner's Office decision, he or she may file a grievance with the Public Employees Grievance Board as provided for in W. Va. Code § 6C-2-1 et seq.

4.7.1. The Tax Commissioner shall not reallocate a position based on temporary changes in the duties and responsibilities assigned to the position.

4.7.2. When a position is reallocated to a different class, the incumbent shall not be considered eligible to continue in the position unless he or she meets the minimum qualifications for the classification. If ineligible to continue in the position, he or she may be transferred, promoted, or demoted by appropriate action in accordance with the provision of this rule as the Tax Commissioner may determine to be applicable. In any case in which the incumbent is ineligible to continue in the position, and he or she is not transferred, promoted or demoted, the provisions of the Division of Personnel rule regarding separations applies.

4.8. Temporary Classification Upgrade. -- The Tax Commissioner may temporarily upgrade the classification of an employee temporarily performing the duties of a position in a higher pay grade due to a separation or an extended leave of absence, for a short-term project, or in an emergency situation.

4.8.1. A temporary classification upgrade, except for classes allocated to the approved hourly pay schedule, shall be for a continuous period of no less than thirty (30) days and no more than six (6) months.

4.8.2. Classified-exempt employees may only be upgraded within the classified-exempt service. A classified employee may serve in an acting capacity on a temporary basis in an exempt and/or appointive position without loss of his or her classified status.

4.8.3. The Tax Commissioner, at his or her discretion, may extend the period of a temporary classification upgrade.

4.8.4. Employees in the classified service approved for temporary upgrade to a classified position shall have attained permanent status and meet the minimum requirements for the position to which they will be temporarily upgraded.

4.9. Classification Plan for the Classified-Exempt Service. -- All positions not in the classified service are included in a classification plan known as the classified-exempt service.

4.9.1. Upon the recommendation of the Tax Commissioner, the Board shall adopt and make effective a classification plan for employees in the classified-exempt service of the Tax Division.

4.9.2. The Tax Commissioner shall report to the Board the establishment of new positions or any material changes in the duties and responsibilities of existing positions in the classified-exempt service. The Board may at any time require the Tax Commissioner to submit a statement of the duties and responsibilities of incumbents of any position in the classified-exempt service.

4.9.3. The Tax Commissioner shall allocate classified-exempt positions in the same manner as classified positions.

4.9.4. The Tax Commissioner may request names of applicants for consideration for employment in the classified-exempt service. In no event shall a classified service vacancy be filled from a certification prepared for a classified-exempt service vacancy.

4.9.5. An incumbent within the classified-exempt service in an allocated position has the right to appeal the allocation of their position to a classification. The incumbent may seek reconsideration of the decision by submitting a written request to the Tax Commissioner within fifteen (15) working days from the notification of the decision. After filing with the Tax Commissioner a written request for reconsideration, the employee shall be given a reasonable opportunity to be heard by the Tax Commissioner. If the employee is not satisfied with the Tax Commissioner's Office decision, he or she may file a grievance with the Public Employees Grievance Board as provided for in W. Va. Code § 6C-2-1 et seq.

Disclaimer: These regulations may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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