Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 4877 — Errors on the Board Roll

Cal. Rev. & Tax. Code § 4877

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

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

Citator

Cal. Rev. & Tax. Code § 4877 — Errors on the Board Roll is in force in the current edition of the Code, and nothing recorded condemns it.

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