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.

Source: Section 4914, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=4914.­ (updated Jan. 1, 1939; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 4914's source at ca​.gov