California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 4923
Official textleginfo.legislature.ca.gov
The notice shall state that the last assessee of the property in connection with which payment may be transferred pursuant to this article, may within 10 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 matter is final.
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