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.
Cal. Rev. & Tax. Code § 741
Reassessments and Allocation Corrections
Applied in 1 court decision — leading case 230 Cal. App. 4th 666 - Verizon California Inc. v. Board of Equalization (2014)
Most recently applied in 230 Cal. App. 4th 666 - Verizon California Inc. v. Board of Equalization (October 2014)
Added by Stats. 1976, Ch. 877.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.