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. (accessed Jun. 2, 2025).

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Last Updated

May 12, 2025

§ 747’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_747

Original Source: Section 747, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=747. (last accessed May 12, 2025).