The records of assessments contained in the respective assessments [assessment] records of the district and of the respective counties thereof shall be prima facie evidence in all courts of all matters therein contained. History: Laws 1927, ch. 45, § 522; C.S. 1929, § 30-522; 1941 Comp., § 77-2922; 1953 Comp., § 75-30-22. Am. Jur. 2d, A.L.R. and C.J.S. references. — 94 C.J.S. Waters § 337.
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