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NC General Statutes

N.C. Gen. Stat. § 105-246 (2026)

Actions, when tried

✓ current as of July 2026
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All actions or processes brought in any of the superior courts of this State, under provisions of this Subchapter, shall have  precedence over any other civil causes pending in such courts, and the courts shall always be deemed open for trial of any such action or proceeding brought therein. (1939, c. 158, s. 917.)

 

Notes of Decisions
Cited in 3 cases, 2000–2009 · leading case: In Re the Summons Issued to Ernst & Young, LLP, 684 S.E.2d 151 (N.C. 2009).
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In Re the Summons Issued to Ernst & Young, LLP, 684 S.E.2d 151 (N.C. 2009). · cites it 9× “In concluding to the contrary, the Court of Appeals relied in part on N.C.G.S. § 105-246, which states that “[a]ll actions or processes brought.”
In Re Summons Issued to Ernst & Young, LLP, 663 S.E.2d 921 (N.C. Ct. App. 2008). · cites it 2× “N.C. Gen. Stat. § 105-246 , under the same subchapter and article as N.”
Lenox, Inc. v. Offerman, 538 S.E.2d 203 (N.C. Ct. App. 2000). · cites it 4× “See also N.C.Gen.Stat. § 105-246 (Supp.1994). Therefore, our Supreme Court held that the burden is on the taxpayer to rebut the presumption.”
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