W. Va. Code R. § 121-1-21

Current through Register Vol. XLI, No. 45, November 8, 2024

Section 121-1-21 - General rules of pleading

21.1. Purpose. -- The purpose of the pleadings is to give the parties and the office of tax appeals fair notice of the matters in controversy and the basis for their respective positions.

21.2. Pleading to be concise and direct. -- Each statement of fact in a pleading shall be simple, concise, and direct. No technical forms of pleading are required.

W. Va. Code R. § 121-1-21