Whenever any property is listed on the assessment roll of the district, if the property of unknown owners, the same proceedings shall be had as provided for in this act [73- 11-37, 73-11-38, 73-11-40 to 73-11-47 NMSA 1978] against the property of known owners. History: Laws 1931, ch. 91, § 10; 1941 Comp., § 77-2346; 1953 Comp., § 75-24-46.