Modoc County v. Churchill

Citations

• 75 Cal. 172
• 16 P. 771
• 1888 Cal. LEXIS 499

Syllabus

<p>Taxation — Assessment Roll as Evidence. —In an action by a county to recover state and county taxes, the assessment roll, in the form prescribed'by law, is prima facie evidence of the plaintiff’s right to recover.</p> <p>Id. —Equalization or Assessments — Irregularity in Time or Meeting or Board — Failure to Return Statement. — A property owner who, upon demand made by the assessor, refuses to give under oath a statement of his assessable property, cannot have the valuations of the assessor reduced by the county boárd of equalization. Consequently, any irregularity as to the time of meeting of the board cannot be taken advantage of by him as a defense to an action to recover the taxes levied against him.</p>