North Carolina Code § 28A-3-1

Proper county.
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The venue for the probate of a will and for all proceedings relating to the administration of the estate of a decedent shall be:
(1) In the county in this State where the decedent was domiciled at the time of the decedent's death; or
(2) If the decedent had no domicile in this State at the time of death, then in any county wherein the decedent left any property or assets or into which any property or assets belonging to this estate may have come. If there be more than one such county, that county in which proceedings are first commenced shall have priority of venue; or
(3) If the decedent was a nonresident motorist who died in the State, then in any county in the State.

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