Section 36
SEC. 36. Action when owner makes no returns or is unknown or ownership is in dispute or in doubt or when land 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 ex-officio is unable to discover the owner of any real estate, "he shall nevertheless list the same for taxation, and charge the tax against the true owner, if known, and if unknown then as against an unknown owner. In case of doubt or dispute as to ownership of real estate, the taxes shall be levied against the possessor or possessors thereof. When it shall appear that there are separate owners of the land and the improvements thereon, a separate assessment of the property of each shall be made.