California Revenue and Taxation Code
§ 611
RTC § 611Div. 1 · Part 2 · Ch. 3 · Art. 6
Statute text
View on leginfo.ca.govIf 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.
Legislative history
Amended by Stats. 1941, Ch. 169.