The taxable property of persons unknown, or some of whom are unknown, shall be assessed to “unknown owners,” or to named persons and “unknown owners,” as the case may be. The taxable property of persons not having record title thereto on October 1, preceding the tax year for which the assessment is made, may be assessed to “unknown owners,” or to named persons and “unknown owners,” as the case may be. Such property may be levied upon for unpaid taxes.
(Sec. 8-6.7, R.O. 1978 (1983 Ed.)) (1990 Code, Ch. 8, Art. 6, § 8-6.7) (Am. Ord. 96-15)