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The owner of the commercial vehicle or commercial equipment
whose vehicle is stored or parked in a residential district and the
owner of the residential property upon which the equipment is being
kept shall each be responsible for compliance with the terms of this
article. In any proceeding for violation of any parking or storage
provision of this article, the person to whom a commercial vehicle
is registered, as determined by the registration plate on the vehicle
or equipment, shall be presumed in evidence to be the owner of such
commercial equipment. For purposes of determining the ownership of
property, it shall be presumed that the person whose name appears
on the most recent tax assessment roll of the city is the owner of
the property.
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