Section 747 Of Article 3. Reassessments And Allocation Corrections From California Revenue And Taxation Code >> Division 1. >> Part 2. >> Chapter 4. >> Article 3.

. A petition for correction of an allocated assessment shall be in writing and state the specific grounds upon which it is claimed a correction or adjustment in the allocation is founded. The value of the total unitary property of an assessee may not be brought into issue in a petition for correction of an allocated assessment.