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.
Cal. Rev. & Tax. Code § 4877
Errors on the Board Roll
Enacted by Stats. 1939, Ch. 154.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.