Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 2634 — Collection Generally

Cal. Rev. & Tax. Code § 2634

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

The roll or delinquent roll or a copy certified by the tax collector, 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…

Citator

Cal. Rev. & Tax. Code § 2634 — Collection Generally is in force in the current edition of the Code, and nothing recorded condemns it.

The roll or delinquent roll or a copy certified by the tax collector, 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.