CA Rev & Tax Code Section 4947

The notice shall state:

(a)

The grounds of cancellation;

(b)

That collection of the tax for the year for which cancellation was made will be enforced unless cause is shown why such action should not be taken;

(c)

That the assessee may demand a hearing by the board of supervisors within ten days after the notice is sent. If demanded, the board of supervisors shall set a time for the hearing and its decision is final as to whether or not collection of the tax should be enforced. If any portion of the property was taxable for the year for which cancellation is made, the board of supervisors shall order collection of the corrected tax for the year for which cancellation was made.