Cal. Rev. and Tax. Code § 611

Current through 2020 Notice Register, No. 38, September 18, 2020
Section 611

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.

Ca. Rev. and Tax. Code § 611