Section 26080 Of Article 1. Date And Penalties For Delinquency From California Water Code >> Division 11. >> Part 10. >> Chapter 5. >> Article 1.

. The assessment book, a copy of any portion of it certified by the collector, or the published list of delinquencies, showing unpaid assessments against any property is prima facie evidence of the assessment, the property assessed, the delinquency, the amount of assessments due and unpaid, and compliance with all forms of law relating to the assessment, equalization, and levy of the assessments.