Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Other Taxes

Part 6. Private Railroad Car Tax

Chapter 3.5. Corrections

Section 11427

11427. Hearing on increase of tax. If the correction will increase the amount of tax due, the board shall give the assessee opportunity for a hearing after at least 10 days' notice at which he may present his objections to the change. The board's decision is final.

History.—Added by Stats. 1953, p. 2479, in effect September 9, 1953. Stats. 1974, Ch. 54, p. 121, in effect January 1, 1975, substituted "10" for "five".