Section 3955.
Cal. Revenue and Taxation Code - RTC § 3955.
in effectWhenever 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.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026