BlackletterCalifornia law

Revenue and Taxation Code § 742

ARTICLE 3. Reassessments and Allocation Corrections

Current as of September 28, 2026Rev. & Tax. Code, § 742Official source ↗

Amended by Stats. 1988, Ch. 821, Sec. 1.

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 thereof shall be mailed to the assessee at its address as shown in the records of the board, not less than 10 working days in advance of the date of the hearing.