{"code":"RTC","codeName":"Revenue and Taxation Code","section":"1753.3","citation":"Rev. & Tax. Code, § 1753.3","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 3. EQUALIZATION [1601. - 2125.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-3"},{"name":"CHAPTER 1.5. Multijurisdictional Assessment Appeals Boards [1750. - 1756.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-3/chapter-1.5"},{"name":"ARTICLE 4. Organization [1753. - 1753.3.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-3/chapter-1.5/article-4"}],"history":"Added by Stats. 2017, Ch. 132, Sec. 1.   (SB 447)   Effective January 1, 2018.   Repealed on January 1, 2028, pursuant to Section 1756.","effective":"2018-01-01","html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/organization-1753-3","source":"California Legislative Information bulk export (pubinfo)"}