International Medication Systems, Inc. v. Assessment Appeals Bd

In International Medication Systems, Inc. v. Assessment Appeals Bd. (1997) 57 Cal.App.4th 761, the Assessment Appeals Board sent a notice of hearing, which failed to provide the full 45 days' notice required by statute (Rev. & Tax. Code, 1605.6). When the plaintiff objected, the board rescheduled the hearing to a date more than 45 days beyond the original notice. The Court of Appeal held this could not cure the defective notice. It held the mandatory notice provision was a constitutional requirement and strict adherence to the form as well as the substance of due process was therefore required. (International Medication Systems, Inc. v. Assessment Appeals Bd., supra, 57 Cal.App.4th at pp. 766-767.)