CA Rev & Tax Code Section 2927.5

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.
Last Updated

Aug. 19, 2023

§ 2927.5’s source at ca​.gov