§ 5097.02
33 words·~1 min read·
/ca/revenue-and-taxation-code/5097-02·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.