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DIVISION 1. PROPERTY TAXATION 50-5911›PART 5. COLLECTION OF TAXES 2501-3205›CHAPTER 3.3. Collection of Taxes 2851-2862

§ 2862

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

The roll, 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.

(Added by Stats. 1949, Ch. 239.)

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California Revenue and Taxation Code

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