Section 613 Of Article 6. Assessment Roll From California Revenue And Taxation Code >> Division 1. >> Part 2. >> Chapter 3. >> Article 6.
613
. A mistake in the name of the owner or supposed owner of real
estate does not render invalid an assessment or any deed to a
purchaser at a tax sale.
A mistake in the name of an owner or supposed owner of property on
the unsecured roll which does not prevent the person from reasonably
ascertaining that he or she is the assessee does not render invalid
an assessment or any tax sale.