California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 3955
Official textleginfo.legislature.ca.gov
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.
Source: view the official text