BlackletterCalifornia law

Revenue and Taxation Code § 3004

CHAPTER 5. Suits for Taxes

Current as of September 28, 2026Rev. & Tax. Code, § 3004Official source ↗

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.