California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - 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.
Latest version.
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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.
(Added by Stats. 1976, Ch. 877.)