Revenue and Taxation Code § 1753.3
‹ § 1753.2§ 1754 ›Open in browserleginfo ↗1753.3.
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.
(Added by Stats. 2017, Ch. 132, Sec. 1. (SB 447) Effective January 1, 2018. Repealed on January 1, 2028, pursuant to Section 1756.)