§ 19.20.220. Determination of name of property owner.  


Latest version.
  • The owner listed on the latest municipal tax roll as the owner of the property to be assessed under this chapter is presumed to be the legal owner of the property. If the property owner is unknown the property may be assessed in the name of "unknown owner." If the property is correctly described, no assessment is invalidated by a mistake, omission or error in the name of the owner.

(CAC 3.08.210; GAAB 11.15.010.C)