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California Revenue and Taxation Code

§ 611

RTC § 611Div. 1 · Part 2 · Ch. 3 · Art. 6
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.

Legislative history

Amended by Stats. 1941, Ch. 169.

Source: California Revenue and Taxation Code § 611 from the California Legislative Information (public record). DecisionDepot is for informational use only and is not legal advice — verify against the official source before relying on this text.