Cal. Rev. & Tax. Code § 5097.02Download PDFCurrent through the 2023 Legislative Session.Section 5097.02 - ClaimThe 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.Ca. Rev. and Tax. Code § 5097.02Added by Stats. 1976, Ch. 499.