List of delinquent taxes as prima facie evidence. The delinquent list or a copy thereof certified by the county treasurer showing unpaid taxes against any person or property shall be prima facie evidence in any court to prove:
1. The assessment.
2. The property assessed.
3. The delinquency.
4. The amount of taxes due and unpaid.
5. That all the forms of law in relation to the assessment and levy of such taxes have been complied with.
Last modified: February 27, 2006