California Legal Codes and Statutes

§ 4914

Enacted by Stats. 1939, Ch. 154.

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.

Cite this section

Cal. Rev. & Tax. Code § 4914 (2026)
https://ca.codecond.com/codes/rtc/division-1-property-taxation/part-9-corrections-cancellations-and-refunds/chapter-2-corrections/article-3-incorrect-application-of-payments/section-4914

Other sections in Article 3 - Incorrect Application of Payments

§ 4911§ 4911.1§ 4912§ 4913§ 4914§ 4915§ 4916

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.