Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Part 2. Assessment
Chapter 3. Assessment Generally
Article 6. Assessment Roll
611. Unknown owners. If the name of an absent owner is known to the assessor, or in the case of real property, if it appears of record in the office of the county recorder, the property shall be assessed to such owner; otherwise, the property shall be assessed to unknown owners.
History.—Stats. 1941, p. 1212, in effect April 22, 1941, restricted to real property the reference to county records.