Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013

Revenue and Taxation Code

Property Taxation

Part 9. Corrections, Cancellations, and Refunds

Chapter 2. Corrections

Article 4. Incorrect Application of Payment on Redemption

Section 4923

4923. Content of notice. The notice shall state that the last assessee of the property in connection with which payment may be transferred pursuant to this article, may within 10 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 matter is final.

History.—Added by Stats. 1945, p. 1954, in effect September 15, 1945. Stats. 1974, Ch. 1101, p. 2348, in effect January 1, 1975, substituted "tax collector" for "redemption officer" in the second sentence.