{"code":"RTC","codeName":"Revenue and Taxation Code","section":"4877","citation":"Rev. & Tax. Code, § 4877","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801. - 5170.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-9"},{"name":"CHAPTER 2. Corrections [4831. - 4925.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-9/chapter-2"},{"name":"ARTICLE 2. Errors on the Board Roll [4876. - 4880.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-9/chapter-2/article-2"}],"history":"Enacted by Stats. 1939, Ch. 154.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/errors-on-the-board-roll-4877","source":"California Legislative Information bulk export (pubinfo)"}