Name of owner

In any information or complaint laid, summons or warrant issued or order made under the provisions of section 35, it shall not be necessary to specify the name of the owner of the land in respect of which the tax is due and unpaid, if after reasonable inquiry it cannot be ascertained what is the name of the owner or whether there is any owner of the land, but instead of the name of the owner the words “the owner of” followed by a reasonable description of the land may be specified.