California Revenue and Taxation Code Section 2862

CA Rev & Tax Code § 2862 (2017)  

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.

(Added by Stats. 1949, Ch. 239.)

Last modified: October 25, 2018