North Carolina § 150B-45 - Procedure for seeking review; waiver.

§ 150B-45. Procedure for seeking review; waiver.

Procedure. - To obtain judicial review of a final decision under this Article, the person seeking review must file a petition within 30 days after the person is served with a written copy of the decision. The petition must be filed as follows: Contested tax cases. - A petition for review of a final decision in a contested tax case arising under G.S. 105-241.15 must be filed in the Superior Court of Wake County. Other final decisions. - A petition for review of any other final decision under this Article must be filed in the superior court of the county where the person aggrieved by the administrative decision resides, or in the case of a person residing outside the State, in the county where the contested case which resulted in the final decision was filed. Waiver. - A person who fails to file a petition within the required time waives the right to judicial review under this Article. For good cause shown, however, the superior court may accept an untimely petition. (See editor's note.) Judicial Review for State Board of Elections and Ethics Enforcement. - For a stay entered pursuant to G.S. 150B-33(b)(6), the State Board of Elections and Ethics Enforcement may obtain judicial review of the temporary restraining order or preliminary injunction in the superior court of the county designated in subsection (a) of this section. History (1973, c. 1331, s. 1; 1985, c. 746, s. 1; 1987, c. 878, s. 16; 2007-491, s. 43; 2013-143, s. 4; 2018-13, s. 3.1.) Local Modification. - Durham: 1983, c. 373; 1993, c. 227, s. 3; 1993 (Reg. Sess., 1994), c. 658, s. 1.2); city of Asheville: 1999-206, s. 3; city of Gastonia: 1985 (Reg. Sess., 1986), c. 902, s. 3; 1991, c. 557, s. 1. Editor's Note. - Session Laws 2007-491, s. 47, provides, in part: "The procedures for review of disputed tax matters enacted by this act apply to assessments of tax that are not final as of the effective date of this act and to claims for refund pending on or filed on or after the effective date of this act. This act does not affect matters for which a petition for review was filed with the Tax Review Board under G.S. 105-241.2 [repealed] before the effective date of this act. The repeal of G.S. 105-122(c) and G.S. 105-130.4(t) and Sections 11 and 12 apply to requests for alternative apportionment formulas filed on or after the effective date of this act. A petition filed with the Tax Review Board for an apportionment formula before the effective date of this act is considered a request under G.S. 105-122(c1) or G.S. 105-130.4(t1), as appropriate." Session Laws 2013-143, s. 5, made the amendments to this section by Session Laws 2013-143, s. 4, effective October 1, 2013, and applicable to petitions for judicial review filed on or after that date. Session Laws 2018-13, s. 6, is a severability clause. Session Laws 2018-13, s. 7, made subsection (c) of this section, as added by Session Laws 2018-13, s. 3.1, effective June 20, 2018, and applicable to elections held on or after that date. Session Laws 2018-146, s. 6.1, provides: "Consistent with this act, the Revisor is authorized to change all references to the Bipartisan State Board of Elections and Ethics Enforcement to instead be references to the State Board of Elections, State Ethics Commission, or Secretary of State, as appropriate. The Revisor may modify statutory citations throughout the General Statutes, as appropriate, and may modify any references to statutory divisions, such as 'Chapter,' 'Subchapter,' 'Article,' 'Part,' 'section,' and 'subsection'; adjust the order of lists of multiple statutes to maintain statutory order; correct terms and conform names and titles changed by this act; eliminate duplicative references to the State Boards that result from the changes authorized by this section; and make conforming changes to catch lines and references to catch lines. The Revisor may also adjust subject and verb agreement and the placement of conjunctions. The Revisor shall consult with the Bipartisan State Board of Elections and Ethics Enforcement, the State Board of Elections, the State Ethics Commission, and the Secretary of State, as appropriate, on this recodification." At the direction of the Revisor of Statutes, no substitution was made for the reference to "State Board of Elections and Ethics Enforcement" in subsection (c) due to uncertainty as to the correct replacement. Effect of Amendments. - Session Laws 2007-491, s. 43, effective January 1, 2008, rewrote subsection (a) and added the subsection heading in subsection (b). Session Laws 2018-13, s. 3.1, added subsection (c). For effective date and applicability, see editor's note. Legal Periodicals. - For survey of 1979 administrative law, see 58 N.C.L. Rev. 1185 (1980). For survey of 1979 tax law, see 58 N.C.L. Rev. 1548 (1980). For article, "A Powerless Judiciary? The North Carolina Courts' Perceptions of Review of Administrative Action," see 12 N.C. Cent. L.J. 21 (1980).