Section 39051 Of Chapter 3. General Provisions From California Water Code >> Division 14. >> Part 1. >> Chapter 3.

. If any parcel of land is assessed on any assessment roll to unknown or fictitiously named owners or to unnamed owners in addition to any owners named thereon, the parcel of land shall be deemed for any of the purposes of this division to have but one owner in addition to the owners whose true names may be purported to be given on the assessment roll.