Section 163.5 Of Chapter 2. Administrative Provisions From California Revenue And Taxation Code >> Division 1. >> Part 1. >> Chapter 2.
163.5
. The provisions of this division relating to actions and
proceedings for quieting title to property, and holding any tax deed
to be void, shall apply to property assessed, sold, or deeded for the
taxes or assessments of any taxing agency, including a taxing agency
having its own system for the levying and collection of taxes or
assessments, but excluding a county, the same, or as nearly the same
as possible, as such provisions apply to property assessed, sold, or
deeded for county taxes. For this purpose when used in such
provisions:
(a) "State" or "county" means the taxing agency.
(b) "Controller" means the governing body of the taxing agency.
(c) "District attorney" means the attorney or legal counsel of the
taxing agency.
Any reference in such provisions to all or any portion of this
division shall be deemed for the purposes of this section to refer to
comparable provisions of the law, charter, or ordinance pursuant to
which the taxing agency involved levies and collects taxes or
assessments on property.