DIVISION 1. PROPERTY TAXATION 50-5911›PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS 4801-5170›CHAPTER 2. Corrections 4831-4925›ARTICLE 2. Errors on the Board Roll 4876-4880

§ 4877

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

If the correction will increase the amount of taxes due, the board shall give the assessee opportunity for a hearing after at least five days notice at which he may present his objections to the change. The board’s decision is final.

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

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California Revenue and Taxation Code

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