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California · Through 2026-09-13

RTC § 611

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 1. PROPERTY TAXATION [50. - 5911.]
  3. PART 2. ASSESSMENT [201. - 1367.]
  4. CHAPTER 3. Assessment Generally [401. - 681.]
  5. ARTICLE 6. Assessment Roll [601. - 623.]

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.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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