Cal. Revenue and Taxation Code § 3955
Cal. Revenue and Taxation Code § 3955
California · California Revenue and Taxation Code · Status: effective
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- Citation
- Cal. Revenue and Taxation Code § 3955, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/917840
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Full text
Whenever unknown defendants owning or claiming an interest in special assessments are made parties defendant, the following persons shall also be made parties defendant:
(a) The payee, as shown by the bond representing the special assessment, if any;
(b) the owner of the special assessment, or any person claiming an interest therein, as shown by the treasurer’s records; and (c) the treasurer, as collecting agent and trustee of the funds collected for unknown owners of a special assessment or persons claiming an interest therein.