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 3. Incorrect Application of Payments
Section 4914
4914. Hearing. The notice shall state that the owner of the unintended property 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 transfer is final.

