California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 4914
Official textleginfo.legislature.ca.gov
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.
Source: view the official text