{"data":{"id":"us-wv/w.-va.-code-11-10a-5","jurisdiction":"us-wv","citation":"W. Va. Code § 11-10A-5","heading":"Seal; authenticating records; judicial notice.","body":"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.","path":["CHAPTER 11. TAXATION.","ARTICLE 10A. WEST VIRGINIA OFFICE OF TAX APPEALS."],"source_url":"https://code.wvlegislature.gov/11-10A-5/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:29Z","sha256":"537ad820af37bbf6406831f1165e976f4127c57f6e5ef024d94a26cae2faa686","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-10a-4","next":"us-wv/w.-va.-code-11-10a-6"},"notice":"GroundRules: Original legal text. Not legal advice."}