BlackletterCalifornia law

Revenue and Taxation Code § 4376

CHAPTER 4. Preparation of Abstract Lists

Current as of September 28, 2026Rev. & Tax. Code, § 4376Official source ↗

Amended by Stats. 1974, Ch. 1101.

The abstract list, or a copy certified by the tax collector, 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, equalization, and levy of the taxes.