Owner as defendant - Proceedings in rem

(a) The owner of property assessed shall be made a defendant if known. (b) If he or she is not known, that fact shall be stated in the complaint and the suit shall proceed as a proceeding in rem against the property assessed. Acts 1949, No. 260, § 19; A.S.A. 1947, § 80-3621. (a) The owner of property assessed shall be made a defendant if known. (b) If he or she is not known, that fact shall be stated in the complaint and the suit shall proceed as a proceeding in rem against the property assessed. Acts 1949, No. 260, § 19; A.S.A. 1947, § 80-3621.