California Revenue and Taxation Code ARTICLE 3 - Reassessments and Allocation Corrections

• Section 741.
  A petition for reassessment of unitary or nonunitary property shall be in writing and shall state the specific grounds upon which it is claimed a...
• Section 742.
  Upon receipt of a timely petition for reassessment, the board shall set a time and place within the state for hearing on the petition. Notice...
• Section 743.
  The hearing may be continued by the board for good cause. The hearing shall be open to the public, except that upon conclusion of the...
• Section 744.
  (a) The board shall notify the petitioner of its decision on a petition for reassessment by mail and shall make written findings and conclusions if requested...
• Section 745.
  The assessment of the unitary and operating nonunitary property of an assessee shall be allocated to assessments on the roll prepared by the board among...
• Section 746.
  Each year, upon or prior to the completion of the assessment roll prepared by the board, but not later than June 15, the board shall...
• 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...
• Section 748.
  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...
• Section 749.
  Section 743 shall be applicable to hearings on petitions for correction of an allocated assessment and the board shall notify the petitioner of its decision...

Last modified: October 22, 2018