Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

Chapter 2. Collection Generally

Section 2634

2634. Roll as evidence. The roll or delinquent roll or a copy certified by the tax collector, 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.—Stats. 1943, p. 1936, in effect August 4, 1943, substituted "delinquent roll" for "delinquent list." Stats. 1974, Ch. 1101, p. 2341, in effect January 1, 1975, substituted "tax collector" for "redemption officer".

Construction.—In the absence of evidence to the contrary the roll constitutes sufficient evidence of the validity of the tax. San Gabriel Valley Land and Water Co. v. Witmer Bros. Co., 96 Cal. 623.

If the description in the roll is ambiguous, so that it could apply to either one of two items of property, one of which is taxable and the other exempt, in the absence of evidence to the contrary the former is deemed to be the one assessed and the assessment must be held valid. Western Union Telegraph Co. v. Los Angeles County, 160 Cal. 124.

Application to city taxes.—A provision in a municipal charter to the effect that taxes shall be collected in the manner prescribed by law for the collection of State and county taxes makes applicable the provisions of the above section. City of Los Angeles v. Glassell, 4 Cal.App. 43.