California Revenue and Taxation Code Section 3004

CA Rev & Tax Code § 3004 (2017)  

In any suit for taxes the roll, or a duly certified copy of any entry, showing the assessee, the property, and unpaid taxes or assessments, is prima facie evidence of the plaintiff’s right to recover.

(Enacted by Stats. 1939, Ch. 154.)

Last modified: October 25, 2018