Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 7. Redemption

Chapter 4. Preparation of Abstract Lists

Section 4376

4376. Abstract list as evidence. The abstract list, 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, equalization, and levy of the taxes.

History.—Added by Stats. 1945, p. 1380, in effect September 15, 1945. Stats. 1974, Ch. 1101, p. 2346, in effect January 1, 1975, substituted "tax collector" for "redemption officer".