California Legal Codes and Statutes

§ 1753.3

Added by Stats. 2017, Ch. 132, Sec. 1. (SB 447) Effective January 1, 2018. Repealed on January 1, 2028, pursuant to Section 1756.

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.

Cite this section

Cal. Rev. & Tax. Code § 1753.3 (2026)
https://ca.codecond.com/codes/rtc/division-1-property-taxation/part-3-equalization/chapter-1-5-multijurisdictional-assessment-appeals-boards/article-4-organization/section-1753.3

Other sections in Article 4 - Organization

§ 1753§ 1753.1§ 1753.2§ 1753.3

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.