Section 11161 Of Part 5.7. Voter-approved Local Assessment From California Revenue And Taxation Code >> Division 2. >> Part 5.7.
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. For purposes of this part:
(a) "Board of supervisors" means the board of supervisors of the
city and county.
(b) "City and county" means the City and County of San Francisco.
(c) "Department" means the Department of Motor Vehicles.
(d) "Market value" has the same meaning and shall be determined in
the same manner as required under Part 5 (commencing with Section
10701) of Division 2.
(e) "Person" includes an individual, a firm, a corporation, a
limited liability company, a partnership, or any other legal entity.
(f) "Resident of the city and county" means a person whose
address, as reflected in department registration records, is in the
city and county, but does not include a person that establishes to
the satisfaction of the department that the person's place of
residence is elsewhere.
(g) "Voter-approved local assessment" means a supplemental charge
added to the fee imposed pursuant to Part 5 (commencing with Section
10701).