Section 741 Of Article 3. Reassessments And Allocation Corrections From California Revenue And Taxation Code >> Division 1. >> Part 2. >> Chapter 4. >> Article 3.

. A petition for reassessment of unitary or nonunitary property shall be in writing and shall state the specific grounds upon which it is claimed a correction or adjustment of the assessment is founded. The petition shall be delivered to the board at its headquarters office in Sacramento.