California Probate Code § 4523

Probate Code
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The proper county for commencement of a proceeding under this division shall be determined in the following order of priority: (a) The county in which the principal resides. (b) The county in which the attorney-in-fact resides. (c) A county in which property subject to the power of attorney is located. (d) Any other county that is in the principal’s best interest.

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