Any property assessed to a person or persons who did not have the record title upon October 1 preceding the tax year in which the assessment was made, may be, and in any case where the attempted assessment of property is void or so defective as to create no real property tax lien on the property and the taxes have not been fully collected, the property shall be assessed as omitted property in the manner provided in § 8-3.4.
(Sec. 8-3.5, R.O. 1978 (1983 Ed.) (1990 Code, Ch. 8, Art. 3, § 8-3.5) (Am. Ord. 96-15)