Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2012

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 4. Assessment by State Board of Equalization Generally

Article 3. Reassessments and Allocation Corrections*

Section 741

741. Petition for reassessment. 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 correction or adjustment of the assessment is founded. The petition shall be delivered to the board at its headquarters office in Sacramento.

Burden of Proof.—Before the Board, the assessing officers are presumed to have properly performed their duties, and the taxpayer has the burden of showing that an assessment is not fair and equitable. The assessor is not required to go forward with any evidence, but may stand on the presumption of correctness of the assessment. ITT World Communications, Inc. v. Santa Clara County, 101 Cal.App.3d 246.

* Article 3 was added by Stats. 1976, Ch. 877, p. 1992, in effect January 1, 1977.