DIVISION 1. PROPERTY TAXATION 50-5911›PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS 4801-5170›CHAPTER 2. Corrections 4831-4925›ARTICLE 3. Incorrect Application of Payments 4911-4916

§ 4914

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

The notice shall state that the owner of the unintended property may within ten days after the mailing demand a hearing by the board of supervisors. If made, the demand shall be in duplicate and one copy shall be filed with the tax collector. The board of supervisors shall set a time for the hearing and its decision on the transfer is final.

(Enacted by Stats. 1939, Ch. 154.)

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California Revenue and Taxation Code

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