Cal. Rev. & Tax. Code § 11474
Current through the 2023 Legislative Session.
In the action a certificate by the board showing the delinquency shall be prima facie evidence of the levy of the tax, of the delinquency of the amount of tax, interest, and penalties set forth in the certificate, and of compliance by the board with all provisions of this part in relation to the assessment of the property and computation and levy of the tax.
Ca. Rev. and Tax. Code § 11474