Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 1.: DIVISION 1. PROPERTY TAXATION/Part 9.: PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS/Ch. 2.: CHAPTER 2. Corrections/Art. 3.: ARTICLE 3. Incorrect Application of Payments/§ 4914.
California Statutes

§ 4914. — 4914. (Enacted by Stats. 1939, Ch. 154.)

California § 4914.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 1.DIVISION 1. PROPERTY TAXATION
Part 9.PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS
Ch. 2.CHAPTER 2. Corrections
Art. 3.ARTICLE 3. Incorrect Application of Payments

This text of California § 4914. (4914. (Enacted by Stats. 1939, Ch. 154.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 4914. (2026).

Text

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.

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Legislative History

Enacted by Stats. 1939, Ch. 154.
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California § 4914., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/4914..