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Cal. Rev. & Tax. Code § 3004

Suits for Taxes

Enacted by Stats. 1939, Ch. 154.

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.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.