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.

(Added by Stats. 1943, Ch. 897.)

Terms Used In California Revenue and Taxation Code 3955

  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
  • Special assessment: as used in this chapter , means any assessment levied pursuant to any of the improvement acts of the State of California, whether or not represented by a bond, and which are liens upon a specific parcel of real property. See California Revenue and Taxation Code 3972
  • Treasurer: as used in this chapter , means any person who is the custodian of the funds collected on special assessments and/or has the duty to cancel the assessments upon the payment thereof. See California Revenue and Taxation Code 3971
  • Trustee: A person or institution holding and administering property in trust.
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