Revenue and Taxation Code section 2862

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.

Source: Section 2862, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=2862. (accessed May 10, 2025).

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Last Updated

May 10, 2025

§ 2862’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_2862

Original Source: Section 2862, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=2862. (last accessed May 10, 2025).