11.01.2007 North Carolina Update: Sweeping Changes Made to Tax Appeal System
11. 2007The General Assembly has passed sweeping changes to North Carolina’s tax appeal system. Session Law 2007-491 overhauls the procedures for tax appeals on refunds and assessments. Previously, aggrieved taxpayers had two options: pursue an administrative appeals process or pay the tax and sue for a refund in superior court. The new system replaces these appeal procedures.