NC S435

Amends North Carolina business court law to require tax contestation cases to involve at least $10,000 in controversy to be designated as mandatory complex business cases.

Modifies G.S. 7A-45.4(b)(1) to apply the $10,000 threshold to actions involving material issues related to tax law subject to judicial review under G.S. 105-241.16 or civil actions with constitutional tax challenges under G.S. 105-241.17.

Updates G.S. 105-241.16 to specify that petitions for judicial review of contested tax cases must be filed in Wake County Superior Court and follow mandatory business case procedures only if the amount in controversy is at least $10,000.

Becomes effective October 1, 2015, and applies to actions commenced on or after that date.