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Earlier editions: 2020-112018-112026-09

DIVISION 1. PROPERTY TAXATION 50-5911›PART 3. EQUALIZATION 1601-2125›CHAPTER 1.5. Multijurisdictional Assessment Appeals Boards 1750-1756›ARTICLE 4. Organization 1753-1753.3

§ 1753.3

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

Any legal action filed by the county assessor or an assessee challenging the board’s determination shall be filed in the superior court with jurisdiction where the property that is the subject of the appeal is located.

(Added by Stats. 2017, Ch. 132, Sec. 1. (SB 447) Effective January 1, 2018. Repealed on January 1, 2028, pursuant to Section 1756.)

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California Revenue and Taxation Code

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