Rev. & Tax. Code, § 4947 · Chapter 3. Enforcement of Tax After Erroneous Proceedings
Rev. & Tax. Code, § 4947
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
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.
Notes and commentary — not statutory text
History
Added by Stats. 1939, Ch. 1012.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=4947.
- Text hash
- sha256 cbdd9b465483e49845fafc8f65fd899d7f91ad9a5c421b051ec7086b0043590d
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.