California Revenue and Taxation Code

§ 11474

RTC § 11474 Effective Jan 1, 1999Div. 2 · Part 6 · Ch. 4 · Art. 2

Statute text

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.

Legislative history

Added by renumbering Section 11473 by Stats. 1998, Ch. 695, Sec. 10. Effective January 1, 1999.