Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

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 748

748. Hearing on petition for correction of allocated assessment. 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.

History.—Stats. 2000, Ch. 647 (SB 2170), in effect January 1, 2001, substituted "on the petition." for ", if it has not done so in the notice given under Section 746, and shall mail" after "hearing" in the first sentence, created the second sentence with the balance of the former first sentence after "Notice", added "thereof shall be mailed" before "to the assessee", deleted "of the time and place of the hearing" after "assessee," and added "not less than 10 working days in advance of the date the hearing." after "the board" therein, and deleted the former second sentence which provided, "The time for the hearing shall not be less than five days from the date of mailing of the notice.".

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