Cal. Rev. & Tax. Code § 3004

Current through the 2023 Legislative Session.
Section 3004 - Prima facie evidence

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.

Ca. Rev. and Tax. Code § 3004

Enacted by Stats. 1939, Ch. 154.