§ 8814 Land Assessment For Unknown Owners

• •If a piece of land has multiple owners, and some are known while others are not, the tax bill can be sent to the known owners by name.
• •The tax bill can also include a note for the unknown owners, even if their names aren't listed.
• •This rule helps make sure the land gets taxed even if not everyone who owns it is known.

Imagine a big piece of land that a few people own together. Some of the owners are known, like your neighbors, but others might be people who inherited the land long ago and no one knows their names.

The tax office can send the tax bill to the neighbors they know by name and add a line like 'and to any other owners' for the unknown people. This way, the land still gets taxed even if not all owners are found.