California Revenue and Taxation Code

§ 1753.3

RTC § 1753.3 Effective Jan 1, 2018Div. 1 · Part 3 · Ch. 1.5 · Art. 4

Statute text

Any legal action filed by the county assessor or an assessee challenging the board’s determination shall be filed in the superior court with jurisdiction where the property that is the subject of the appeal is located.

Legislative history

Added by Stats. 2017, Ch. 132, Sec. 1. (SB 447) Effective January 1, 2018. Repealed on January 1, 2028, pursuant to Section 1756.