Cal. RTC § 3954
This is the official text of Cal. RTC § 3954, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
Unknown defendants owning or claiming an interest in a special assessment shall be described in the complaint, as follows: “The owner or any person claiming an interest in a special assessment lien (here describe said lien as it is described in the bond or assessment records of the district in which it was issued).”
Status: in_force · Read it on the official government site
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