NC S327

Repeals G.S. 1-186 and updates multiple general statutes to replace obsolete references to "assignments of error" and "exceptions" with "objections" and "issues raised" to align with North Carolina Rules of Appellate Procedure.

Modifies appellate procedure statutes (G.S. 1-271, 1-277, 1-286, 1A-1 Rule 46) to clarify that formal exceptions are unnecessary and that objections are deemed in specified circumstances for trial rulings and evidence admissibility issues.

Updates criminal procedure statutes (G.S. 15-173, 15A-1446, 15A-2000) to replace exception language with objection language and simplify requirements for preserving error on appeal without requiring formal exceptions.

Revises appeal procedures for the Public Utilities Commission (G.S. 62-90, 62-94), Property Tax Commission (G.S. 105-345, 105-345.2), and related review statutes to eliminate "exceptions" terminology in favor of "objections" and "issues raised."

Effective upon enactment and ratified June 15, 2023, approved by Governor June 23, 2023.