Section 1253. Hearing and determination

Not later than twenty days prior to
  the  ensuing  fiscal  year of each city with a population of one hundred
  twenty-five thousand or more inhabitants, the state board shall  provide
  written notice of the determination of tentative ratios pursuant to this
  article  to  the  chief  executive officer thereof. The notice shall set
  forth such ratios, identifying the assessment rolls for which the ratios
  were determined and specifying the time and place where the state  board
  or a duly authorized representative thereof will meet to hear complaints
  presented  by  a city concerning such ratios. Such notice must be served
  at least five days before the date  specified  for  the  hearing.  After
  hearing  any  such  complaints,  the  state  board shall establish final
  ratios for such rolls in accordance with the provisions of this article.
  A city is hereby authorized and empowered  to  waive  the  hearing  with
  respect to such ratios.