California Legal Codes and Statutes

§ 747

Added by Stats. 1976, Ch. 877.

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.

Cite this section

Cal. Rev. & Tax. Code § 747 (2026)
https://ca.codecond.com/codes/rtc/division-1-property-taxation/part-2-assessment/chapter-4-assessment-by-state-board-of-equalization-generally/article-3-reassessments-and-allocation-corrections/section-747

Other sections in Article 3 - Reassessments and Allocation Corrections

§ 741§ 742§ 743§ 744§ 745§ 746§ 747§ 748§ 749

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