California Revenue and Taxation Code Section 4914

CA Rev & Tax Code § 4914 (2017)  

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.)

Last modified: October 25, 2018