Section 11406 Of Chapter 3. Levy And Payment Of Tax From California Revenue And Taxation Code >> Division 2. >> Part 6. >> Chapter 3.

. Failure to pay the tax is not excused nor is any assessment or levy invalidated because of the failure of the board to send the notice prescribed by Section 11404, the sending of an erroneous notice, or the failure of the person whose property is assessed to receive the notice.