California Revenue and Taxation Code 2634 – The roll or delinquent roll or a copy certified by the tax collector, …
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The roll or delinquent roll or a copy certified by the tax collector, 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.
(Amended by Stats. 1974, Ch. 1101.)
Terms Used In California Revenue and Taxation Code 2634
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.