§ 611
48 words·~1 min read·
/ca/revenue-and-taxation-code/611A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.