I saw people having 2 Huskies tied up on one of the corners of their front yard, they both look very dirty & untaken care of, they look dehydrated & sad as well with no shade, could I call the SPCA? I feel terrible & really sad for the poor dogs :(

You can call SPCA, don't expect someone to come out right away though. I would try talking to the owner first.

Also, keep in mind that if confiscated and not adopted or claimed, it is not a no kill shelter. So maybe try talking to the owner first

I certainly would. These animals could be in real trouble. I don't think you have to give your name. A shame people abuse and neglect their "family members".