{"data":{"id":"us-ca/rtc-741","jurisdiction":"us-ca","citation":"RTC § 741","heading":"","body":"A petition for reassessment of unitary or nonunitary property shall be in writing and shall state the specific grounds upon which it is claimed a correction or adjustment of the assessment is founded. The petition shall be delivered to the board at its headquarters office in Sacramento.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 2. ASSESSMENT [201. - 1367.]","CHAPTER 4. Assessment by State Board of Equalization Generally [721. - 868.]","ARTICLE 3. Reassessments and Allocation Corrections [741. - 749.]"],"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":"3275974998cb03acd6f69c1784e5d7c26c7b046dfb29a1959e4e59f38c37fe7a","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-733","next":"us-ca/rtc-742"},"notice":"GroundRules: Original legal text. Not legal advice."}