---
type: "Bill"
title: "Reform Tax Appeals."
description: "Reform Tax Appeals."
jurisdiction: "us/states/nc"
legislature: "North Carolina General Assembly"
session: "2007"
identifier: "SB 242"
citation: "North Carolina SB 242 (2007)"
classification: ["bill"]
subjects: ["CIVIL PROCEDURE", "COURTS", "INVESTMENTS", "PRESENTED", "PUBLIC", "RATIFIED", "REVENUE DEPT.", "SECURITIES", "TAX REFUNDS", "TAXATION", "TITLE CHANGE", "SEN. CLODFELTER", "SEN. DALTON", "SEN. HARTSELL", "SEN. HOYLE", "SEN. KERR", "CHAPTERED", "CIVIL ACTIONS"]
status: "enacted"
primary_sponsors: []
version_count: 8
action_count: 34
vote_count: 2
first_action: "2007-02-20"
last_action: "2007-08-30"
source: "openstates"
source_identifier: "ocd-bill/95da84c3-b7b6-4316-bcfc-00b9cdeec181"
source_url: "http://www.ncleg.net/gascripts/BillLookUp/BillLookUp.pl?Session=2007&BillID=S242&votesToView=all"
source_hash: "40fddce2111fc300e2ef9630221aa538d29e9bb8ae4ce818d42d8838366688b4"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-nc"]
---

# North Carolina SB 242 (2007) — Reform Tax Appeals.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Filed** (filed) — [source](http://www.ncleg.net/Sessions/2007/Bills/Senate/PDF/S242v0.pdf)
2. **Edition 1** (committee substitute) — [source](http://www.ncleg.net/Sessions/2007/Bills/Senate/PDF/S242v1.pdf)
3. **Edition 2** (committee substitute) — [source](http://www.ncleg.net/Sessions/2007/Bills/Senate/PDF/S242v2.pdf)
4. **Edition 3** (committee substitute) — [source](http://www.ncleg.net/Sessions/2007/Bills/Senate/PDF/S242v3.pdf)
5. **Edition 4** (committee substitute) — [source](http://www.ncleg.net/Sessions/2007/Bills/Senate/PDF/S242v4.pdf)
6. **Edition 5** (committee substitute) — [source](http://www.ncleg.net/Sessions/2007/Bills/Senate/PDF/S242v5.pdf)
7. **Ratified** (committee substitute) — [source](http://www.ncleg.net/Sessions/2007/Bills/Senate/PDF/S242v6.pdf)
8. **SL2007-491** (committee substitute) — [source](http://www.ncleg.net/Sessions/2007/Bills/Senate/PDF/S242v7.pdf)

## Votes

- Third Reading\Motion 8\To Concur — **48–0** (pass) · upper
- Second Reading\Motion 8\To Concur — **46–0** (pass) · upper

## Sponsors

- Clodfelter — cosponsor (person)
- Dalton — cosponsor (person)
- Goodall — cosponsor (person)
- Hartsell — cosponsor (person)
- Hoyle — cosponsor (person)
- Kerr — cosponsor (person)
- Snow — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2007-08-30** Ch. SL 2007-491 `became-law`
- **2007-08-30** Signed By Gov. 8/30/2007 `executive-signature`
- **2007-08-02** Pres. To Gov. 8/2/2007 `executive-receipt`
- **2007-08-02** Ratified
- **2007-08-01** Concurred On 3rd Reading
- **2007-07-31** Concurred On 2nd Reading
- **2007-07-30** Placed On Cal For 7/31/2007
- **2007-07-30** Rec To Concur H Com Sub
- **2007-07-30** Passed 3rd Reading `passage, reading-3`
- **2007-07-28** Passed 2nd Reading `reading-2`
- **2007-07-27** Placed On Cal For 7/28/2007
- **2007-07-27** Cal Pursuant Rule 36(b)
- **2007-07-27** Serial Referral to Approp. is Stricken
- **2007-07-27** Reptd Fav `committee-passage-favorable`
- **2007-07-26** Re-ref Com On Finance `referral-committee`
- **2007-07-26** Reptd Fav Com Substitute `committee-passage-favorable`
- **2007-07-09** Ref to the Com on Judiciary I and, if favorable, to the Com on Appropriations `referral-committee`
- **2007-07-09** Passed 1st Reading `reading-1`
- **2007-07-03** Engrossed
- **2007-07-03** Passed 3rd Reading `passage, reading-3`
- **2007-07-03** Amend Adopted #1 `amendment-passage`
- **2007-06-28** Placed On Cal For 7/3/2007
- **2007-06-28** Com Amend Adpt & Engross 2
- **2007-06-28** Reptd Fav As Amended `committee-passage-favorable`
- **2007-06-26** Re-ref Com On Appropriations/Base Budget `referral-committee`
- **2007-06-26** Withdrawn From Cal
- **2007-06-26** Passed 2nd Reading `reading-2`
- **2007-06-26** Amend Adopted 1 `amendment-passage`
- **2007-06-25** Placed On Cal For 6/26/2007
- **2007-06-25** Withdrawn From Cal
- **2007-06-21** Com Substitute Adopted
- **2007-06-21** Reptd Fav Com Substitute `committee-passage-favorable`
- **2007-02-21** Ref To Com On Finance `referral-committee`
- **2007-02-20** Filed `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/95da84c3-b7b6-4316-bcfc-00b9cdeec181`. Confidence: reported (aggregated from official North Carolina legislature records).