Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 2862 — Collection of Taxes
Cal. Rev. & Tax. Code § 2862
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 2862 — Collection of Taxes is in force in the current edition of the Code, and nothing recorded condemns it.
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.