In respect of any tax imposed or assessed under this chapter, the administration of which is within the scope of the director’s duties and except as otherwise specifically provided in the law imposing the tax, the notices of assessments, records of assessments, and lists or other records of payments and amounts unpaid prepared by or under the authority of the director, or copies thereof, shall be prima facie proof of the assessments of the property or person assessed, the amount due and unpaid, and the delinquency in payment and that all requirements of law in relation thereto have been complied with.
(Sec. 8-1.18, R.O. 1978 (1983 Ed.)) (1990 Code, Ch. 8, Art. 1, § 8-1.15)