California · Revenue and Taxation Code - RTC

RTC §3004: 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.

What this law says, in plain English

In tax collection lawsuits, official tax rolls or certified copies showing the taxpayer, property, and unpaid taxes constitute initial evidence supporting the plaintiff's right to collect.

Read the full statutory 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.

Verify at the official source: California legislative text

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This page is legal information, not legal advice. Code text is sourced from official publications and may lag amendments — always confirm at the official source linked above. Plain-English summaries and relationship data are AI-derived and reviewed on an ongoing basis; verify with a licensed attorney before acting.