Section 9255 Of Article 1. Reassessment Records From California Streets And Highways Code >> Division 11. >> Chapter 8. >> Article 1.

. If a parcel of land affected by any reassessment is not separately assessed on the roll so that the installment to be collected can be conveniently entered thereon, the auditor shall enter on the roll a description of the parcel affected, with the name of the owners if known, but otherwise described as "unknown owners," and extend the proper installment opposite the entry.