Section 1308. Property subject to levy

Except  as provided in section
  thirteen hundred ten of this chapter, school  district  taxes  shall  be
  levied  by  the  school  authorities  upon  all real property within the
  boundaries of the  district  which  is  not  by  law  exempt  from  such
  taxation.  Such  taxes  shall be levied against each parcel of such real
  property. In all cases the levy shall be  deemed  as  against  the  real
  property  itself.  The  name  of  the owner, last known owner or reputed
  owner shall be regarded as an aid to identify such parcel.  A mistake in
  any such name shall not affect the validity  of  the  levy  against  the
  parcel.