Cal. Rev. & Tax. Code § 613
Current through the 2023 Legislative Session.
A mistake in the name of the owner or supposed owner of real estate does not render invalid an assessment or any deed to a purchaser at a tax sale.
A mistake in the name of an owner or supposed owner of property on the unsecured roll which does not prevent the person from reasonably ascertaining that he or she is the assessee does not render invalid an assessment or any tax sale.
Ca. Rev. and Tax. Code § 613