(a) If the sheriff or other officer to whom the writ may be directed shall return that the defendant is not to be found in his or her county, or if the owner is stated in the complaint to be unknown, service shall be made by affixing a copy of the summons to the property assessed or to some part thereof, for fifteen (15) days and by publishing a copy of the summons in some daily paper published in the county for one (1) insertion, and the cause shall be made ready for hearing within fifteen (15) days after such publication. A decree shall be rendered as in case of actual service.
(b) The publication shall be made by the officer having the writ of service and shall be shown by his or her return.