California Legal Codes and Statutes

§ 611

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.

Cite this section

Cal. Rev. & Tax. Code § 611 (2026)
https://ca.codecond.com/codes/rtc/division-1-property-taxation/part-2-assessment/chapter-3-assessment-generally/article-6-assessment-roll/section-611

Other sections in Article 6 - Assessment Roll

§ 601§ 602§ 606§ 607§ 607.5§ 608§ 609§ 610§ 611§ 612…§ 614§ 615§ 616§ 617§ 618§ 619§ 619.2§ 620§ 621§ 623

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.