BlackletterCalifornia law

Revenue and Taxation Code § 611

ARTICLE 6. Assessment Roll

Current as of September 28, 2026Rev. & Tax. Code, § 611Official source ↗

Amended by Stats. 1941, Ch. 169.

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.