California Revenue and Taxation Code 4376 – The abstract list, or a copy certified by the tax collector, showing …
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The abstract list, 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, equalization, and levy of the taxes.
(Amended by Stats. 1974, Ch. 1101.)
Terms Used In California Revenue and Taxation Code 4376
- 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.