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DIVISION 1. PROPERTY TAXATION 50-5911›PART 2. ASSESSMENT 201-1367›CHAPTER 4. Assessment by State Board of Equalization Generally 721-868›ARTICLE 3. Reassessments and Allocation Corrections 741-749

§ 748

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

Upon receipt of a timely petition for correction of an allocated assessment, the board shall set a time and place within the state for hearing on the petition. Notice thereof shall be mailed to the assessee at its address as shown on the records of the board not less than 10 working days in advance of the date of the hearing.

(Amended by Stats. 2000, Ch. 647, Sec. 10. Effective January 1, 2001.)

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California Revenue and Taxation Code

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