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

§ 150B‑45.  Procedurefor seeking review; waiver.

(a)        Procedure. – Toobtain judicial review of a final decision under this Article, the personseeking review must file a petition within 30 days after the person is servedwith a written copy of the decision. The petition must be filed as follows:

(1)        Contested tax cases.– A petition for review of a final decision in a contested tax case arisingunder G.S. 105‑241.15 must be filed in the Superior Court of Wake County.

(2)        Other finaldecisions. – A petition for review of any other final decision under thisArticle must be filed in the Superior Court of Wake County or in the superiorcourt of the county where the person resides.

(b)        Waiver. – A personwho fails to file a petition within the required time waives the right tojudicial review under this Article. For good cause shown, however, the superiorcourt may accept an untimely petition. (1973, c. 1331, s. 1; 1985, c. 746, s. 1; 1987, c.878, s. 16; 2007‑491, s. 43.)