Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Revenue and Taxation Code
Part 5. Collection of Taxes
CHAPTER 4. Collection on the Unsecured Roll
Article 1. General Provisions.
2927.5. Prima facie evidence. The delinquent roll, abstract list, or a copy certified by the collector, showing unpaid taxes against any unsecured 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, equalization and levy of taxes.
History.—Added by Stats. 1961, p. 1587, in effect September 15, 1961.