California Revenue and Taxation Code

§ 2862

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 2862Div. 1 · Part 5 · Ch. 3.3

Statute text

View on leginfo.ca.gov

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.

Legislative history

Added by Stats. 1949, Ch. 239.