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.