Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 747 — Reassessments and Allocation Corrections

Cal. Rev. & Tax. Code § 747

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

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…

Citator

Cal. Rev. & Tax. Code § 747 — Reassessments and Allocation Corrections is in force in the current edition of the Code, and nothing recorded condemns it.

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.