{"data":{"id":"us-ca/rtc-747","jurisdiction":"us-ca","citation":"RTC § 747","heading":"","body":"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.","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":"ec6ec70189dc58ae4104624ae487e8ec79d5c8946b9dc72a0ebd29207b11032a","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-746","next":"us-ca/rtc-748"},"notice":"GroundRules: Original legal text. Not legal advice."}