Section 2862 Of Chapter 3.3. Collection Of Taxes From California Revenue And Taxation Code >> Division 1. >> Part 5. >> Chapter 3.3.

. The roll, 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 and levy of the taxes.