{"code":"RTC","codeName":"Revenue and Taxation Code","section":"4914","citation":"Rev. & Tax. Code, § 4914","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 3. Incorrect Application of Payments [4911. - 4916.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-9/chapter-2/article-3"}],"history":"Enacted by Stats. 1939, Ch. 154.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/incorrect-application-of-payments-4914","source":"California Legislative Information bulk export (pubinfo)"}