Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 4947 — Enforcement of Tax After Erroneous Proceedings

Cal. Rev. & Tax. Code § 4947

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

The notice shall state:

Citator

Cal. Rev. & Tax. Code § 4947 — Enforcement of Tax After Erroneous Proceedings is in force in the current edition of the Code, and nothing recorded condemns it.

The notice shall state:

(a) The grounds of cancellation;

(b) That collection of the tax for the year for which cancellation was made will be enforced unless cause is shown why such action should not be taken;

(c) That the assessee may demand a hearing by the board of supervisors within ten days after the notice is sent.

If demanded, the board of supervisors shall set a time for the hearing and its decision is final as to whether or not collection of the tax should be enforced. If any portion of the property was taxable for the year for which cancellation is made, the board of supervisors shall order collection of the corrected tax for the year for which cancellation was made.