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DIVISION 1. PROPERTY TAXATION 50-5911›PART 5. COLLECTION OF TAXES 2501-3205›CHAPTER 4. Collection on the Unsecured Roll 2901-2963›ARTICLE 1. General Provisions 2901-2928.1

§ 2927.5

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

The delinquent roll, abstract list, or a copy certified by the collector, showing unpaid taxes against any unsecured 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 taxes.

(Added by Stats. 1961, Ch. 489.)

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California Revenue and Taxation Code

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