2021 California Code
Streets and Highways Code - SHC
DIVISION 11 - REFUNDING OF BONDS ISSUED UNDER THE “IMPROVEMENT BOND ACT OF 1915”
CHAPTER 8 - Payment and Collection of Reassessments
ARTICLE 1 - Reassessment Records
Section 9255.

9255.  

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.

(Added by Stats. 1951, Ch. 463.)

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