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.
Cal. Rev. & Tax. Code § 611
Assessment Roll
Applied in 2 court decisions — leading case 85 Cal. App. 3d 75 - Cochran v. Board of Supervisors (1978)
Most recently applied in 85 Cal. App. 3d 75 - Cochran v. Board of Supervisors (September 1978)
Amended by Stats. 1941, Ch. 169.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.