Section 3957.

Cal. Revenue and Taxation Code - RTC § 3957.
in effect
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Any summons that is issued shall contain the matters required by Section 412.20 of the Code of Civil Procedure, and in addition, a description of the property and a statement of the object of the action. In the summons, the unknown defendants shall be designated as they are in the complaint.

References

referencesCal. Revenue and Taxation Code - RTC § 412.20.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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