Judicial review helps make sure tax cases are fair by allowing courts to check that agencies followed the law when they made the decision. During judicial review hearings, a judge looks at the evidence that the Board of Review used to make its decision. If you disagree with the decision made by the Board of Review about your tax case, you can challenge their decision in superior court, through a petition for judicial review.

Steps to Seek Judicial Review

1. Get your Order Overruling Exceptions. The Board of Review sends this Order and will include information about the judicial review. You cannot seek judicial review until you get this document.
2. File your notice of appeal. You have 10 days from the date that Board of Review issues the Order Overruling Exceptions to file notice of your appeal with the Board of Review. You have an additional 10 days to submit your appeal statement if you did not submit it with your notice of appeal.

For more details, you can refer to N.C. Gen. Stat. §§ 96-4(q) and (r), read the Appealing a Tax Opinion Brochure, contact a legal aid organization such as, Legal Aid of North Carolina, consult an attorney, or visit the Judicial Review in Tax Matters FAQs.