{"data":{"id":"us-ca/rtc-5097.02","jurisdiction":"us-ca","citation":"RTC § 5097.02","heading":"","body":"The claim shall be in writing, specifying:\n(a) Whether the whole assessment is claimed to be void or, if only a part, what portion.\n(b) The grounds on which the claim is founded.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801. - 5170.]","CHAPTER 5. Refunds [5096. - 5170.]","ARTICLE 1. Refunds Generally [5096. - 5109.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"33a5ea6ac0c32db67ca184947f703ef49cbd560102ec1b3ca5ebdf8db7c216e2","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-5097","next":"us-ca/rtc-5097.03"},"notice":"GroundRules: Original legal text. Not legal advice."}