The assessment rolls, the tax warrants, the entries made in the books of the treasurer, and the lists of lands sold for taxes recorded by the treasurer or the county clerk and recorder, or a certified copy thereof, shall be prima facie evidence of all things appearing therein in all courts and places.
Source: L. 64: R&RE, p. 679, § 1. C.R.S. 1963: § 137-1-15.
ANNOTATION
Annotator's note. The following annotations include cases decided under this section as it existed prior to its 1964 repeal and reenactment.
Records conclusive unless refuted. Where personalty, shown to have existed during the years in question, but nevertheless omitted from the assessment rolls for those years, is discovered and assessed, the owner who contends that the property was properly omitted from the assessment rolls has the burden of proving his contention, failing in which, the record evidence showing assessment must be taken as conclusive. McGuire v. Schwartz, 101 Colo. 310, 73 P.2d 389 (1937).
Limitation on presumption created by section. Where personalty discovered in decedent's possession at the time of her death had not been reported in the personal property returns of decedent in the year of her death or the preceding years, the presumption created by this section will not support a presumption, advanced by the manager of revenue, in a suit for personal property taxes, that decedent made false returns concerning personalty which she, in fact, owned, nor does it shift the burden of proof to the defendant executor of decedent's estate. Brodhead v. Robinson, 127 Colo. 116, 254 P.2d 857 (1953).
This section does not apply to copies of tax schedules. Bankers Trust Co. v. Int'l Trust Co., 108 Colo. 15, 113 P.2d 656 (1941).