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California · Through 2026-09-13

RTC § 747

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 1. PROPERTY TAXATION [50. - 5911.]
  3. PART 2. ASSESSMENT [201. - 1367.]
  4. CHAPTER 4. Assessment by State Board of Equalization Generally [721. - 868.]
  5. ARTICLE 3. Reassessments and Allocation Corrections [741. - 749.]

A petition for correction of an allocated assessment shall be in writing and state the specific grounds upon which it is claimed a correction or adjustment in the allocation is founded. The value of the total unitary property of an assessee may not be brought into issue in a petition for correction of an allocated assessment.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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