Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Other Taxes

Part 6. Private Railroad Car Tax

Chapter 4. Collection of Tax

Article 2. Suit for Tax

Section 11474

11474. Prima facie evidence. In the action a certificate by the board showing the delinquency shall be prima facie evidence of the levy of the tax, of the delinquency of the amount of tax, interest, and penalties set forth in the certificate, and of compliance by the board with all provisions of this part in relation to the assessment of the property and computation and levy of the tax.

History.—Stats. 1998, Ch. 695 (SB 2235), in effect January 1, 1999, renumbered former Section 11473 to Section 11474.

Board's certificate sufficient to establish prima facie case.—In an action by the state to recover delinquent private car taxes the certificate provided for by this section is sufficient to establish a prima facie case. After such a certificate has been introduced in evidence, accordingly, a motion for a nonsuit should not be granted. People v. Keith Railway Equipment Co., 70 Cal.App.2d 339.