Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 611 — Assessment Roll
Cal. Rev. & Tax. Code § 611
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 611 — Assessment Roll is in force in the current edition of the Code, and nothing recorded condemns it.
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.