DIVISION 1. PROPERTY TAXATION 50-5911›PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS 4801-5170›CHAPTER 5. Refunds 5096-5170›ARTICLE 1. Refunds Generally 5096-5107
§ 5097.02
California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California
The claim shall be in writing, specifying:
(a) Whether the whole assessment is claimed to be void or, if only a part, what portion.
(b) The grounds on which the claim is founded.
(Added by Stats. 1976, Ch. 499.)
Get a plain-English answer with a citation back to this text.
Ask AI about this code