JAVUREK v. TAX REVIEW BD.

No. COA03-1016.

605 S.E.2d 1 (2004)

James Leslie JAVUREK, Petitioner, v. TAX REVIEW BOARD DEPARTMENT OF STATE TREASURER, North Carolina, Respondent.

Court of Appeals of North Carolina.

August 17, 2004.


Attorney(s) appearing for the Case

James Leslie Javurek, pro se, petitioner-appellant.

Attorney General Roy Cooper, by Assistant Attorney General Michael D. Youth, for respondent-appellee.


GEER, Judge.

Petitioner James Leslie Javurek appeals from the trial court's order denying his motion for summary judgment and dismissing his action against respondent Tax Review Board. Because Javurek failed to comply with the statutory requirements for a challenge of a tax assessment, we hold that the trial court properly concluded it lacked subject matter jurisdiction and affirm.

Factual Background

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