Section 37
SEC. 37. Action when owner makes no returns, or is unknown, or ownership is in dispute or in doubt, or when land and improvements are separately owned. If the owner of any parcel of real estate shall fail to make a return thereof, or if the city assessor is unable to discover the owner of any real estate, he shall nevertheless list the same for taxation, and charge the tax against an unknown owner. In case of doubt or dispute as to the owner of real estate, the taxes shall be levied against the possessor or possessors thereof. Where it shall appear that there are separate owners of land and improvements thereon, a separate assessment of the property of each shall be made.