California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 749
Official textleginfo.legislature.ca.govlast amended
Section 743 shall be applicable to hearings on petitions for correction of an allocated assessment and the board shall notify the petitioner of its decision by mail. The decision shall include written findings and conclusions of the board if requested at or prior to the commencement of the hearing. Decisions of the board on petitions for correction of an allocated assessment shall be completed on or before December 31.
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