When the site is real property and the owner or the address of the owner of the site is unknown, the owner and the owner’s address is deemed to be that of the property’s taxpayer’s name and address as that information is maintained by the County Auditor’s office. When the site is a vehicle, boat, or trailer and the owner or the address of the owner of the site is unknown, the owner and the owner’s address is deemed to be that of the person on file as the owner on the current or most recent title to the vehicle, boat, or trailer.