Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2010
 

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

Chapter 3.3. Collection of Taxes

Section 2862

2862. Prima facie evidence. The roll, showing unpaid taxes against any property, is prima facie evidence of the assessment, the property assessed, the delinquency, the amount of taxes due and unpaid, and that there has been compliance with all forms of law relating to assessment and levy of the taxes.

History.—Added by Stats. 1949, p. 464, in effect October 1, 1949.