§ 9255
63 words·~1 min read·
/ca/streets-and-highways-code/9255A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
If a parcel of land affected by any reassessment is not separately assessed on the roll so that the installment to be collected can be conveniently entered thereon, the auditor shall enter on the roll a description of the parcel affected, with the name of the owners if known, but otherwise described as “unknown owners,” and extend the proper installment opposite the entry.