Section 1753.3.

Cal. Revenue and Taxation Code - RTC § 1753.3.
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
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.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

Starting a business in California? California LLC guide: costs and requirements