California Revenue and Taxation Code 3004 – In any suit for taxes the roll, or a duly certified copy of any …
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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.)
Terms Used In California Revenue and Taxation Code 3004
- Assessee: means the person to whom property or a tax is assessed. See California Revenue and Taxation Code 23
- 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.
- Plaintiff: The person who files the complaint in a civil lawsuit.