Revenue and Taxation Code section 747

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.

Source: Section 747, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=747.­ (updated Jan. 1, 1976; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 747's source at ca​.gov