Revenue and Taxation Code § 5097.02
‹ § 5097§ 5097.03 ›Open in browserleginfo ↗5097.02.
The claim shall be in writing, specifying:
(a) Whether the whole assessment is claimed to be void or, if only a part, what portion.
(b) The grounds on which the claim is founded.
(Added by Stats. 1976, Ch. 499.)