§231-20  Evidence, tax records as.  Inrespect of every tax the administration of which is within the scope of thedepartment of taxation's duties and except as otherwise specifically providedin the law imposing the tax, the notices of assessments, records ofassessments, and lists or other records of payments and amounts unpaid,prepared by or under the authority of the department, or copies thereof, shallbe prima facie proof of the assessment of the property or person assessed, theamount due and unpaid, and the delinquency in payment, and that allrequirements of law in relation thereto have been complied with. [L 1932 2d, c40, §4; RL 1935, §1911; RL 1945, §5127; am L 1953, c 125, §3; RL 1955, §115-25;am L Sp 1959 2d, c 1, §16; HRS §231-20]