The roll or delinquent list is certified by the tax collector, showing unpaid taxes against any property is prima facie evidence of: (a) The assessment; (b) The property assessed; (c) The delinquency; (d) The amount due and unpaid; (e) Compliance with all forms of law relating to assessment and the levy of tax.
COL 2026-05-05
SOURCE: GC § 19381.