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Section 8510 Of Part 1. General Provisions From California Streets And Highways Code >> Division 10. >> Part 1.

8510
. "Tax collector" means:
  (a) When used with reference to a county, the county tax collector.
  (b) When used with reference to a city, the person who is charged with the duty of collecting taxes, advertising delinquent lists of unpaid taxes, selling lands thereunder and executing certificates of sale and deeds thereon.