Revenue and Taxation Code § 4914

ARTICLE 3. Incorrect Application of Payments

Current as of September 28, 2026Rev. & Tax. Code, § 4914Official source ↗

Enacted by Stats. 1939, Ch. 154.

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.