§ 4.18.540. Evidentiary effect of certificate showing delinquency.

Latest version.

In the action a certificate by the department showing the delinquency shall be prima facie evidence of the determination of the tax or the amount of the tax, of the delinquency of the amounts set forth, and of the compliance by the department with all the provisions of this chapter in relation to the computation and determination of the amount.

(Ord. 1011 § 1 (part), 1987)

                    
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