{"code":"RTC","codeName":"Revenue and Taxation Code","section":"747","citation":"Rev. & Tax. Code, § 747","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 2. ASSESSMENT [201. - 1367.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2"},{"name":"CHAPTER 4. Assessment by State Board of Equalization Generally [721. - 868.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-4"},{"name":"ARTICLE 3. Reassessments and Allocation Corrections [741. - 749.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-4/article-3"}],"history":"Added by Stats. 1976, Ch. 877.","effective":null,"html":"<p>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 adjustment in the allocation is founded. The value of the total unitary property of an assessee may not be brought into issue in a petition for correction of an allocated assessment.</p>","text":"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 adjustment in the allocation is founded. The value of the total unitary property of an assessee may not be brought into issue in a petition for correction of an allocated assessment.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/reassessments-and-allocation-corrections-747","source":"California Legislative Information bulk export (pubinfo)"}