Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 2927.5 — General Provisions
Cal. Rev. & Tax. Code § 2927.5
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
The delinquent roll, abstract list, or a copy certified by the collector, showing unpaid taxes against any unsecured 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…
Citator
Cal. Rev. & Tax. Code § 2927.5 — General Provisions is in force in the current edition of the Code, and nothing recorded condemns it.
The delinquent roll, abstract list, or a copy certified by the collector, showing unpaid taxes against any unsecured 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, equalization and levy of taxes.