Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Part 5. Collection of Taxes
Chapter 3.3. Collection of Taxes
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.