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California · Through 2026-09-13

RTC § 4376

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 1. PROPERTY TAXATION [50. - 5911.]
  3. PART 7. REDEMPTION [4101. - 4379.]
  4. CHAPTER 4. Preparation of Abstract Lists [4372. - 4379.]

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.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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