Judicial review is the power of the courts to review either findings of fact, conclusions of law, or both from a final agency decision.  During judicial review hearings, a superior court or appellate court judge reviews the evidence that the agency relied upon to reach its decision. The judge will determine if the decision complies with the law.

If you were involved in a tax case, you can seek judicial review after you receive an Order Overruling Exceptions from the Board of Review. The Board of Review will include information about judicial review in tax cases with the Order Overruling Exceptions. You can find information in N.C. Gen. Stat. §§ 96-4(q) and (r), consult an attorney for legal advice, or visit DES's FAQs about Judicial Review in Tax Matters.

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.