{"data":{"id":"us-ca/rtc-4947","jurisdiction":"us-ca","citation":"RTC § 4947","heading":"","body":"The notice shall state:\n(a) The grounds of cancellation;\n(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;\n(c) That the assessee may demand a hearing by the board of supervisors within ten days after the notice is sent.\nIf 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.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801. - 5170.]","CHAPTER 3. Enforcement of Tax After Erroneous Proceedings [4946. - 4948.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"cbdd9b465483e49845fafc8f65fd899d7f91ad9a5c421b051ec7086b0043590d","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-4946","next":"us-ca/rtc-4948"},"notice":"GroundRules: Original legal text. Not legal advice."}