§ 2862
46 words·~1 min read·
/ca/revenue-and-taxation-code/2862A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.