{"code":"RTC","codeName":"Revenue and Taxation Code","section":"3004","citation":"Rev. & Tax. Code, § 3004","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 5. COLLECTION OF TAXES [2501. - 3205.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-5"},{"name":"CHAPTER 5. Suits for Taxes [3002. - 3007.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-5/chapter-5"}],"history":"Enacted by Stats. 1939, Ch. 154.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/suits-for-taxes-3004","source":"California Legislative Information bulk export (pubinfo)"}