Revenue and Taxation Code section 4914


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.
Last Updated

Apr. 24, 2025

§ 4914’s source at ca​.gov