Revenue and Taxation Code § 748

ARTICLE 3. Reassessments and Allocation Corrections

Current as of September 28, 2026Rev. & Tax. Code, § 748Official source ↗

Amended by Stats. 2000, Ch. 647, Sec. 10. Effective January 1, 2001.

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